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Service Tax - Highlights / Catch Notes

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Levy of service tax - Scope of negative list - composite ...

Service Tax

Levy of service tax - Scope of negative list - composite engagement to deliver goods outside the country - Place of Provision of Service Rules, 2012 is not a provision for charging of tax; it is limited to determination of location of taxable entity as an adjunct to the charging provision in section 66 B of Finance Act, 1994. The impugned order has not evaluated the impugned activity from that perspective. - Since the basic / foundation activity of transportation of goods is exempt, demand set aside - AT

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