https://www.taxtmi.com/caselaws?id=769048 CESTAT Kolkata held that Revenue failed to establish appellant actually received services in India qualifying as 'import of service' despite foreign exchange payments to foreign entities. The twin conditions for reverse charge mechanism require services rendered from outside India and received in India. Only foreign currency expenditure does not make transactions chargeable under Section 66A of Finance Act, 1994. Services utilized abroad constitute 'export of service' at appellant's end. Extended limitation period invocation unsustainable as proceedings were time-barred. Service tax demand set aside; appeal allowed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769048 CESTAT Kolkata held that Revenue failed to establish appellant actually received services in India qualifying as 'import of service' despite foreign exchange payments to foreign entities. The twin conditions for reverse charge mechanism require services rendered from outside India and received in India. Only foreign currency expenditure does not make transactions chargeable under Section 66A of Finance Act, 1994. Services utilized abroad constitute 'export of service' at appellant's end. Extended limitation period invocation unsustainable as proceedings were time-barred. Service tax demand set aside; appeal allowed. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769048