Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
