https://www.taxtmi.com/caselaws?id=793075 Transportation and insurance receipts were treated as part of a transportation arrangement and were not reclassified as Business Support Service; transport of goods by road remained outside service tax except within the statutory goods transport agency framework, so the demand failed on merits. Accounting services received by the appellant's foreign branch for use in Ethiopia were rendered and used outside India, so reverse charge service tax was not payable in India. The demand also failed on limitation because it was based on disclosed financial records without proof of suppression, making the extended period, and the related interest and penalties, unsustainable. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793075 Transportation and insurance receipts were treated as part of a transportation arrangement and were not reclassified as Business Support Service; transport of goods by road remained outside service tax except within the statutory goods transport agency framework, so the demand failed on merits. Accounting services received by the appellant's foreign branch for use in Ethiopia were rendered and used outside India, so reverse charge service tax was not payable in India. The demand also failed on limitation because it was based on disclosed financial records without proof of suppression, making the extended period, and the related interest and penalties, unsustainable. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793075