Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2025 (1) TMI 1038 - AT - Service TaxTaxability - Banking and Financial Services - bank charges paid to foreign banks under reverse charge for the period from July 2012 to March 2013 - HELD THAT - The very same issue involving the same Appellant was decided in their favour by this Tribunal in M/S. SKM EGG PRODUCTS EXPORT (INDIA) LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX SALEM 2023 (7) TMI 756 - CESTAT CHENNAI wherein it was held the appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules 1994. Conclusion - The appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules 1994. Appeal allowed.
|