https://www.taxtmi.com/caselaws?id=469463 Custom House Agent services rendered to overseas clients were treated as export of services because the goods were not required to be physically made available to the service provider and the service was effectively performed abroad; Rule 4(a) of the Place of Provision of Services Rules, 2012 was held inapplicable. The service tax demand on that count was set aside, with consequential relief from interest and penalty. Freight forwarding receipts were found to arise from an independent principal-to-principal activity involving booking and resale of cargo space at a margin, distinct from CHA services; the finding that these receipts were not consideration for CHA service was upheld, and the Revenue's request to restore the dropped demand failed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469463 Custom House Agent services rendered to overseas clients were treated as export of services because the goods were not required to be physically made available to the service provider and the service was effectively performed abroad; Rule 4(a) of the Place of Provision of Services Rules, 2012 was held inapplicable. The service tax demand on that count was set aside, with consequential relief from interest and penalty. Freight forwarding receipts were found to arise from an independent principal-to-principal activity involving booking and resale of cargo space at a margin, distinct from CHA services; the finding that these receipts were not consideration for CHA service was upheld, and the Revenue's request to restore the dropped demand failed. Case-Laws Service Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469463