https://www.taxtmi.com/caselaws?id=359128 The Tribunal ruled in favor of the appellants, holding that the clearing and forwarding services received from a foreign provider were performed entirely outside India, thus not subject to service tax. The Tribunal set aside the tax liability and penalties imposed, emphasizing the importance of considering the place of service performance in determining tax liability. The decision aligned with Rule 3 (ii) of the Taxation of Services Rules, 2006, and relevant case law supporting that services wholly performed outside India are not taxable. en-us Mon, 05 Feb 2018 00:00:00 +0530 Tue, 24 Apr 2018 07:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359128 The Tribunal ruled in favor of the appellants, holding that the clearing and forwarding services received from a foreign provider were performed entirely outside India, thus not subject to service tax. The Tribunal set aside the tax liability and penalties imposed, emphasizing the importance of considering the place of service performance in determining tax liability. The decision aligned with Rule 3 (ii) of the Taxation of Services Rules, 2006, and relevant case law supporting that services wholly performed outside India are not taxable. Case-Laws Service Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359128