https://www.taxtmi.com/caselaws?id=791168 Foreign bank charges deducted from export remittances were held not taxable in the assessee's hands under reverse charge because the department failed to prove a taxable service rendered to the assessee. No agreement, invoice, bill, privity of contract, or other material established a service-provider and service-recipient relationship, consideration, or nexus between the foreign banks and the assessee. The demand could not rest on assumptions or the mere fact that charges were deducted while transmitting export proceeds; service tax liability required evidence of a service performed for the person sought to be taxed. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791168 Foreign bank charges deducted from export remittances were held not taxable in the assessee's hands under reverse charge because the department failed to prove a taxable service rendered to the assessee. No agreement, invoice, bill, privity of contract, or other material established a service-provider and service-recipient relationship, consideration, or nexus between the foreign banks and the assessee. The demand could not rest on assumptions or the mere fact that charges were deducted while transmitting export proceeds; service tax liability required evidence of a service performed for the person sought to be taxed. Case-Laws Service Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791168