Appellate Tribunal rules no Service Tax on warehousing charges for export goods outside Indian jurisdiction

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, holding that no Service Tax could be levied on warehousing charges paid on export goods in the USA as the warehouses were outside Indian jurisdiction. The denial of credit and imposition of penalty were deemed unjustified, and the impugned order was set aside.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal in a case involving warehousing charges paid on export goods in the USA. The tribunal held that since the warehouses were outside Indian jurisdiction, no Service Tax could be levied. Therefore, the denial of credit and imposition of penalty were unjustified. The appeal was allowed, setting aside the impugned order.

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