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        Case ID :
        Service Tax

        The Appellant provided services to Canpotex. The issue was...

        Service Tax Appeal: CESTAT Confirms Non-Taxability of Services Provided to Overseas Client Based on Provision Location Rules.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services (BSS)/Business Promotion Services (BPS), and the place of provision. The CESTAT held that u/r 3 of POPS Rules, the place of provision was Canada, Canpotex's location, as Canpotex was the recipient obliged to make payment. Since the place was outside India's taxable territory, the services were not chargeable to Service Tax. The CESTAT allowed the appeal, setting aside the demand, holding that discounts towards sale of goods don't constitute 'service' u/ss 65(105)/65B(44), not chargeable to Service Tax.
                                Note: It is a system-generated summary and is for quick reference only.
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