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2022 (9) TMI 742 - Service Tax
Maintainability of appeal - monetary limit involved in the appeal as per litigation policy Circular F. No. 390/Misc/116/2017-JC dated 22.08.2019 - Levy of Service Tax - Business Auxiliary Services - on behalf of overseas clients facilitated in the process of transportation of consignment from taxable territory to final destination - mark-up i.e. the difference between the value of the services received by the service provider and charged by the respondent from their clients abroad - HELD THAT:- The issue involved in the matter is no longer res integra and has been covered by the Board circular in favour of the respondent.
In the case of M/S BVC LOGISTICS PVT. LTD. VERSUS CCE&ST, JAIPUR [2017 (9) TMI 709 - CESTAT NEW DELHI], it was held that CBEC vide Circular No.197/7/2016-ST dated 12.08.2016 has clarified that a freight forwarder, when acting as a principal, will not be liable to pay service tax when the destination of the goods is from a place in India to a place outside India.
The appeal filed by the Revenue is dismissed.