https://www.taxtmi.com/caselaws?id=773467 Service tax under Section 66A of the Finance Act, 1994 was stated to apply only where the taxable service is received from a service provider established outside India. On the facts, air freight charges were paid in Indian currency to Indian freight forwarder agents who arranged transport as agents of the aircraft operator, so the demand was not shown to be against the actual foreign service provider contemplated by Section 66A. The freight component had also been included in the customs assessable value under Section 14 of the Customs Act, 1962, and could not be subjected to service tax again on the same value. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773467 Service tax under Section 66A of the Finance Act, 1994 was stated to apply only where the taxable service is received from a service provider established outside India. On the facts, air freight charges were paid in Indian currency to Indian freight forwarder agents who arranged transport as agents of the aircraft operator, so the demand was not shown to be against the actual foreign service provider contemplated by Section 66A. The freight component had also been included in the customs assessable value under Section 14 of the Customs Act, 1962, and could not be subjected to service tax again on the same value. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773467