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<h1>Foreign Company Exempt from Service Tax in India pre-2002</h1> The Appellate Tribunal CESTAT, Mumbai ruled in favor of a foreign company based in Singapore providing consultancy services to an Indian company. The ... Service tax - Department contended that appellant liable for service tax for the services provided in India – Held that department contention is not correct and allow appeal of appellant The Appellate Tribunal CESTAT, Mumbai ruled in favor of a foreign company based in Singapore providing consultancy services to an Indian company. The tribunal stated that service tax cannot be charged from a foreign company with no business establishment in India prior to 2002. The appeal was allowed, and the order of the Commissioner (Appeals) was set aside.
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