https://www.taxtmi.com/caselaws?id=445635 CESTAT Hyderabad held that service tax was not applicable on payments made to foreign entities for licensing seismic data under survey and exploration of mineral services. The appellant obtained off-the-shelf data from US and UK companies through licensing agreements, not engaging them for specific survey activities. Since the data licensing occurred from outside India, service tax was not leviable under Service Import Rules. Additionally, service tax could not be levied on TDS amounts paid by appellant from their own account to government, as TDS was not deducted from gross payment to service providers. Appeal allowed on both issues. en-us Fri, 10 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445635 CESTAT Hyderabad held that service tax was not applicable on payments made to foreign entities for licensing seismic data under survey and exploration of mineral services. The appellant obtained off-the-shelf data from US and UK companies through licensing agreements, not engaging them for specific survey activities. Since the data licensing occurred from outside India, service tax was not leviable under Service Import Rules. Additionally, service tax could not be levied on TDS amounts paid by appellant from their own account to government, as TDS was not deducted from gross payment to service providers. Appeal allowed on both issues. Case-Laws Service Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445635