https://www.taxtmi.com/caselaws?id=784759 Services performed and consumed wholly outside India are not taxable under the import-of-services reverse charge framework; on the stated facts, logistics operations rendered by foreign providers in the USA were more appropriately treated as clearing and forwarding activity and did not attract service tax in India. Leasing of windmills was also held not taxable as renting of immovable property because the Revenue failed to prove permanent annexation to the earth, and windmills and their parts were treated as goods rather than immovable property. The demands and penalties were consequently set aside. en-us Thu, 08 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784759 Services performed and consumed wholly outside India are not taxable under the import-of-services reverse charge framework; on the stated facts, logistics operations rendered by foreign providers in the USA were more appropriately treated as clearing and forwarding activity and did not attract service tax in India. Leasing of windmills was also held not taxable as renting of immovable property because the Revenue failed to prove permanent annexation to the earth, and windmills and their parts were treated as goods rather than immovable property. The demands and penalties were consequently set aside. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784759