https://www.taxtmi.com/caselaws?id=354896 The Tribunal ruled in favor of M/s. APL Logistics India (Pvt) Ltd., determining that the services provided did not fall under Business Auxiliary Services and therefore were not subject to service tax. The decision was based on the absence of evidence demonstrating remittance to the foreign client, leading to the overturning of the tax liability imposed by the Revenue. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 27 Jun 2018 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354896 The Tribunal ruled in favor of M/s. APL Logistics India (Pvt) Ltd., determining that the services provided did not fall under Business Auxiliary Services and therefore were not subject to service tax. The decision was based on the absence of evidence demonstrating remittance to the foreign client, leading to the overturning of the tax liability imposed by the Revenue. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354896