Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1151 - AT - Service TaxReverse charge mechanism - appellants were engaged in providing clearing & forwarding services and they provided services to M/s. Project Management Inc. USA for the goods manufactured and exported by them for the period June 2008 - Held that:- The appellants have provided clearing and forwarding services to the service recipient who is situated outside India. The Tribunal in the case of Bnazrum Agro Export Pvt. Ltd. [2018 (4) TMI 1239 - CESTAT CHENNAI], had occasion to analyse the very same issue and it was held that the said activities having been performed outside India will not be exigible to service tax. Demand cannot sustain - appeal allowed - decided in favor of appellant.
|