https://www.taxtmi.com/highlights?id=63602 Levy of service tax - Scope of negative list - composite engagement to deliver goods outside the country - Place of Provision of Service Rules, 2012 is not a provision for charging of tax; it is limited to determination of location of taxable entity as an adjunct to the charging provision in section 66 B of Finance Act, 1994. The impugned order has not evaluated the impugned activity from that perspective. - Since the basic / foundation activity of transportation of goods is exempt, demand set aside - AT en-us Sat, 21 May 2022 09:39:24 +0530 Sat, 21 May 2022 09:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63602 Levy of service tax - Scope of negative list - composite engagement to deliver goods outside the country - Place of Provision of Service Rules, 2012 is not a provision for charging of tax; it is limited to determination of location of taxable entity as an adjunct to the charging provision in section 66 B of Finance Act, 1994. The impugned order has not evaluated the impugned activity from that perspective. - Since the basic / foundation activity of transportation of goods is exempt, demand set aside - AT Highlights Service Tax Sat, 21 May 2022 09:39:24 +0530 https://www.taxtmi.com/highlights?id=63602