https://www.taxtmi.com/caselaws?id=372178 Clearing and forwarding services rendered wholly outside India were held not liable to service tax because the relevant import rules excluded such activity from taxability under the Finance Act, 1994. The Tribunal followed its earlier decision on identical facts and held that the charging provision could not be applied in disregard of the rules governing services provided from outside India and received in India. The service was therefore not exigible to service tax. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372178 Clearing and forwarding services rendered wholly outside India were held not liable to service tax because the relevant import rules excluded such activity from taxability under the Finance Act, 1994. The Tribunal followed its earlier decision on identical facts and held that the charging provision could not be applied in disregard of the rules governing services provided from outside India and received in India. The service was therefore not exigible to service tax. Case-Laws Service Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372178