Service tax liability unsustainable as rendering of service in India not established

Dassault Systemes Simulia Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that no documents are placed on record establishing that services are rendered in India, accordingly, service tax liability under management, maintenance or repair service unsustainable. Facts- The appellant is engaged in the sale of software programme “Abaqus” to various customers. There was an audit conducted by officers of the Internal Audit Group of Service Tax Commissionerate, Chennai, wherein they appeared to have ascertained that the appellant’s Head Off...