https://www.taxtmi.com/caselaws?id=422725 The tribunal ruled in favor of M/s ATA Freightline (India) Pvt Ltd, holding that the services provided, specifically the transportation of goods outside India, were not taxable under Rule 10 of the Place of Provision of Service Rules, 2012. The tribunal criticized the tax authorities' reliance on Rule 4 and emphasized the applicability of Rule 10 for transportation services, determining that the service was outside the taxable territory. The tribunal set aside the previous order, allowing the appeal and highlighting that the transportation of goods outside India is not subject to service tax. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422725 The tribunal ruled in favor of M/s ATA Freightline (India) Pvt Ltd, holding that the services provided, specifically the transportation of goods outside India, were not taxable under Rule 10 of the Place of Provision of Service Rules, 2012. The tribunal criticized the tax authorities' reliance on Rule 4 and emphasized the applicability of Rule 10 for transportation services, determining that the service was outside the taxable territory. The tribunal set aside the previous order, allowing the appeal and highlighting that the transportation of goods outside India is not subject to service tax. Case-Laws Service Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422725