https://www.taxtmi.com/caselaws?id=771902 CESTAT NEW DELHI held that no service tax liability arose under reverse charge mechanism for an export-oriented unit's payments to foreign banks and commission agents. The tribunal ruled that foreign bank services were provided outside India's taxable territory to overseas buyers, not the appellant. Similarly, commission agent and artwork services were contracted between foreign buyers and service providers, with appellant merely bearing costs per sale terms without direct service receipt. The tribunal emphasized no direct contractual relationship existed between appellant and foreign service providers, treating payments as buyer discounts rather than taxable services. Extended period invocation was rejected, and the appeal was allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 31 May 2025 11:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771902 CESTAT NEW DELHI held that no service tax liability arose under reverse charge mechanism for an export-oriented unit's payments to foreign banks and commission agents. The tribunal ruled that foreign bank services were provided outside India's taxable territory to overseas buyers, not the appellant. Similarly, commission agent and artwork services were contracted between foreign buyers and service providers, with appellant merely bearing costs per sale terms without direct service receipt. The tribunal emphasized no direct contractual relationship existed between appellant and foreign service providers, treating payments as buyer discounts rather than taxable services. Extended period invocation was rejected, and the appeal was allowed. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771902