https://www.taxtmi.com/caselaws?id=388881 Departmental trade notices and circulars bind officers within the department as administrative instructions, but they do not bind quasi-judicial adjudicating or appellate authorities, which must decide according to law. On service tax, charges and commission relating to bank guarantees arranged through foreign intermediary banks were treated as taxable because the service was received in India by the petitioner, the expenditure was borne by the petitioner, and the petitioner was the beneficiary of the arrangement. The article states that the tax demands were sustained on that basis. 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 trade notices and circulars bind officers within the department as administrative instructions, but they do not bind quasi-judicial adjudicating or appellate authorities, which must decide according to law. On service tax, charges and commission relating to bank guarantees arranged through foreign intermediary banks were treated as taxable because the service was received in India by the petitioner, the expenditure was borne by the petitioner, and the petitioner was the beneficiary of the arrangement. The article states that the tax demands were sustained on that basis. Case-Laws Service Tax Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388881