https://www.taxtmi.com/caselaws?id=388881 Departmental circulars and trade notices bind departmental assessing officers but do not bind quasi-judicial authorities or courts; a trade notice issued by another Commissionerate does not create an enforceable right requiring a contrary decision. Service tax applies where a taxpayer bears the cost of foreign intermediary banking services and receives the benefit of a composite arrangement for obtaining bank guarantees in India. The relevant service recipient and place of provision were connected with the taxpayer, supporting tax liability on bank guarantee commission and related charges. The service tax demands were sustained. en-us Fri, 22 Nov 2019 00:00:00 +0530 Wed, 25 Mar 2020 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388881 Departmental circulars and trade notices bind departmental assessing officers but do not bind quasi-judicial authorities or courts; a trade notice issued by another Commissionerate does not create an enforceable right requiring a contrary decision. Service tax applies where a taxpayer bears the cost of foreign intermediary banking services and receives the benefit of a composite arrangement for obtaining bank guarantees in India. The relevant service recipient and place of provision were connected with the taxpayer, supporting tax liability on bank guarantee commission and related charges. The service tax demands were sustained. Case-Laws Service Tax Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388881