https://www.taxtmi.com/caselaws?id=253825 Services rendered in India to a foreign principal were treated as export of services where the recipient and beneficiary were abroad and consideration was received in convertible foreign exchange, so the distribution or agency fee was not liable to service tax. A freight-saving incentive was held not to be Cargo Handling Service because no service-provider and service-recipient relationship existed, so the receipt was not taxable. Customs clearance, port clearance and transportation charges under separate contracts and invoices could not be clubbed as a single composite Clearing and Forwarding Agency service absent evidence of artificial splitting, so those receipts were also not taxable. en-us Mon, 24 Nov 2014 00:00:00 +0530 Tue, 01 Sep 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253825 Services rendered in India to a foreign principal were treated as export of services where the recipient and beneficiary were abroad and consideration was received in convertible foreign exchange, so the distribution or agency fee was not liable to service tax. A freight-saving incentive was held not to be Cargo Handling Service because no service-provider and service-recipient relationship existed, so the receipt was not taxable. Customs clearance, port clearance and transportation charges under separate contracts and invoices could not be clubbed as a single composite Clearing and Forwarding Agency service absent evidence of artificial splitting, so those receipts were also not taxable. Case-Laws Service Tax Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253825