https://www.taxtmi.com/caselaws?id=779698 CESTAT affirmed the impugned order and dismissed the Revenue's appeal. The Tribunal held the respondent not liable for service tax under the reverse charge or otherwise because intermediary/marketing, advertising, event and related services were supplied and consumed outside India (POPS Rule 6 and Section 65B), and print/advertising fell under the negative list. Services provided while the respondent was an SEZ unit were exempt under the SEZ Act and relevant notifications. Reliance on earlier tribunal precedents supported that overseas branch activities rendering services abroad are not taxable in India. en-us Thu, 09 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779698 CESTAT affirmed the impugned order and dismissed the Revenue's appeal. The Tribunal held the respondent not liable for service tax under the reverse charge or otherwise because intermediary/marketing, advertising, event and related services were supplied and consumed outside India (POPS Rule 6 and Section 65B), and print/advertising fell under the negative list. Services provided while the respondent was an SEZ unit were exempt under the SEZ Act and relevant notifications. Reliance on earlier tribunal precedents supported that overseas branch activities rendering services abroad are not taxable in India. Case-Laws Service Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779698