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CESTAT adjudicated a service tax dispute involving a 100% Export Oriented Unit's foreign transactions. The tribunal held that no service tax was leviable where the foreign bank and buyer were both located outside India, and the service was provided outside the taxable territory. The appellant was not considered the direct service recipient, and the charges were deemed part of sale terms rather than a taxable service. The tribunal found no direct transaction between the appellant and foreign service providers, rendering the service tax demand unsustainable. Consequently, the appeal was allowed, setting aside the original order and negating the service tax liability under the reverse charge mechanism.
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