https://www.taxtmi.com/caselaws?id=242829 Service tax was not payable on steamer agent services rendered to a recipient outside India and paid for in convertible foreign exchange, even during the period after withdrawal of the earlier exemption notification and before its restoration. The Board circular treated export of services as outside the levy because service tax is a destination-based consumption tax, and that clarification was applied to the interregnum. Identical wording in the exemption notifications supported the same result. The demand and consequential liability were therefore unsustainable and were set aside. en-us Fri, 07 Jun 2013 00:00:00 +0530 Tue, 21 Jan 2014 06:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242829 Service tax was not payable on steamer agent services rendered to a recipient outside India and paid for in convertible foreign exchange, even during the period after withdrawal of the earlier exemption notification and before its restoration. The Board circular treated export of services as outside the levy because service tax is a destination-based consumption tax, and that clarification was applied to the interregnum. Identical wording in the exemption notifications supported the same result. The demand and consequential liability were therefore unsustainable and were set aside. Case-Laws Service Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242829