1. Revenue is in appeal against order-in-revision dated 21.07.2009 in terms of which the Revisionary Authority (Commissioner) found that the order-
in-original dated 02.08.2008 did not warrant any revision for not confirming whole of the demand of Rs.19,49,927/-; in the said order-in-original the
primary adjudicating authority only confirmed demand of Rs.8,58,539/-. The Revisionary authority held that the respondent is a foreign based service
provider and the provision of Finance Act, 1994 are not applicable beyond Indian territory and therefore service tax demand against the respondent
cannot be confirmed.
2. In its appeal, Revenue has essentially contended that the primary adjudicating authority confirmed part of the demand raised in the show cause
notice against the respondent and therefore there was no reason not to confirm the entire demand.
2. The respondent has contended that it is a foreign based company and was beyond the reach of the Finance Act, 1994.
3. We have considered the contentions of both sides. It is a fact that service tax cannot be demanded from a foreign based company as the provisions
of Finance Act, 1994 do not have reach beyond Indian territory. In the case of CCE, jaipur-1 vs. Brenco Incorporated - 2014 (36) STR 1061 (Tri.
Del.) CESTAT held that service tax cannot be demanded for service provided from abroad by a company incorporated and operated from a foreign
country having no branch or business establishment in India. Similar view was held in the respondents own case vide Final order No.ST/A/72/12-Cus
dated 20.01.2012 wherein CESTAT reaffirmed that foreign service provider who does not have any office in India is under no liability to pay service
tax. Following the precedents including in the respondents own case, we do not find any infirmity in the impugned order. Revenue's appeal is
dismissed.
