https://www.taxtmi.com/caselaws?id=797832 Reverse-charge liability for Banking and Other Financial Services requires proof of a service provider-recipient relationship. Foreign or intermediary bank deductions from export remittances do not, by themselves, establish that the exporter engaged, received, or paid for banking services; such deductions therefore cannot sustain reverse-charge tax liability. Classification as Scientific or Technical Consultancy Services depends on the activity's essential character, not the provider's qualifications. Compiling existing regulatory material and assisting with overseas pharmaceutical approvals, without independent research, technical study, experimentation, or scientific advice, does not fall within that category. Where no substantive tax demand survives, related interest and penalties lack basis. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797832 Reverse-charge liability for Banking and Other Financial Services requires proof of a service provider-recipient relationship. Foreign or intermediary bank deductions from export remittances do not, by themselves, establish that the exporter engaged, received, or paid for banking services; such deductions therefore cannot sustain reverse-charge tax liability. Classification as Scientific or Technical Consultancy Services depends on the activity's essential character, not the provider's qualifications. Compiling existing regulatory material and assisting with overseas pharmaceutical approvals, without independent research, technical study, experimentation, or scientific advice, does not fall within that category. Where no substantive tax demand survives, related interest and penalties lack basis. Case-Laws Service Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797832