https://www.taxtmi.com/caselaws?id=206066 The judgment confirmed the service tax liability on services provided to a client in Nepal, despite the applicant's argument that since the services were provided outside India and payments were received in Nepal, no service tax should apply. The Tribunal found that the services were provided from Indian territory, making the Service Tax Act applicable. As the payment was received in Indian currency, the applicant was deemed ineligible for exemption under the Export of Services Rules, 2005. The Tribunal directed the applicant to deposit the entire service tax amount within a specified timeframe, with the pre-deposit of penalty being waived upon compliance. en-us Mon, 17 Jan 2011 00:00:00 +0530 Thu, 29 Dec 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206066 The judgment confirmed the service tax liability on services provided to a client in Nepal, despite the applicant's argument that since the services were provided outside India and payments were received in Nepal, no service tax should apply. The Tribunal found that the services were provided from Indian territory, making the Service Tax Act applicable. As the payment was received in Indian currency, the applicant was deemed ineligible for exemption under the Export of Services Rules, 2005. The Tribunal directed the applicant to deposit the entire service tax amount within a specified timeframe, with the pre-deposit of penalty being waived upon compliance. Case-Laws Service Tax Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206066