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2017 (12) TMI 506 - AT - Service TaxNon-payment of service tax - commission amount paid to the foreign travel agent - reverse charge mechanism - Held that: - The fact is not under dispute that whenever the foreign tourists planned to visit India, they approached the overseas agents for necessary guidance for booking of accommodation in India - the appellant is not in the picture as far as receipt of any taxable service from the overseas clients is concerned. Since the services were provided and consumed outside India, the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the FA, 1994 - appeal allowed - decided in favor of appellant.
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