https://www.taxtmi.com/caselaws?id=766562 CESTAT Mumbai held that service tax demand against logistics company for payments to overseas agents was unsustainable. The Tribunal found that tax liability does not arise on services rendered outside India under section 65(105)(j) of Finance Act, 1994. For the period prior to April 18, 2006, the demand was legally invalid as service tax on services procured from abroad was only applicable from that date. For the period after July 1, 2012, the Central Government's clear position on transportation services handling was overlooked. The impugned order was set aside and appeal allowed. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766562 CESTAT Mumbai held that service tax demand against logistics company for payments to overseas agents was unsustainable. The Tribunal found that tax liability does not arise on services rendered outside India under section 65(105)(j) of Finance Act, 1994. For the period prior to April 18, 2006, the demand was legally invalid as service tax on services procured from abroad was only applicable from that date. For the period after July 1, 2012, the Central Government's clear position on transportation services handling was overlooked. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766562