https://www.taxtmi.com/caselaws?id=752361 CESTAT Mumbai ruled on service tax demands for financial years 2008-2015 involving offshore rig operations. The tribunal set aside service tax demands under Supply of Tangible Goods for Use (STGU) for rig charter services, finding appellants had effective possession and control of rigs. Demands under Business Support Services (BSS) for overseas vendor payments were also set aside as services were performed entirely abroad and didn't qualify as import of services. However, service tax liability was upheld for consulting engineer payments under reverse charge mechanism, as these services were consumed in India despite being performed abroad. Appeal was allowed in part. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 09 May 2024 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752361 CESTAT Mumbai ruled on service tax demands for financial years 2008-2015 involving offshore rig operations. The tribunal set aside service tax demands under Supply of Tangible Goods for Use (STGU) for rig charter services, finding appellants had effective possession and control of rigs. Demands under Business Support Services (BSS) for overseas vendor payments were also set aside as services were performed entirely abroad and didn't qualify as import of services. However, service tax liability was upheld for consulting engineer payments under reverse charge mechanism, as these services were consumed in India despite being performed abroad. Appeal was allowed in part. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752361