https://www.taxtmi.com/caselaws?id=800070 Reverse-charge liability for foreign-bank charges under the Service Tax Rules and Finance Act arises only where the Indian exporter is proved to be the recipient of an identified taxable service through privity of contract or an equivalent service relationship. Charges ultimately borne by the exporter do not alone establish recipient status; for collection of export proceeds, the Indian bank may instead receive the foreign bank's service. A composite demand that does not separately identify overseas commission and banking services is unsustainable. Extended limitation and equal penalty require evidence of suppression or mala fide intent and are unavailable where audit records disclosed the facts and revenue neutrality exists. en-us Fri, 25 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800070 Reverse-charge liability for foreign-bank charges under the Service Tax Rules and Finance Act arises only where the Indian exporter is proved to be the recipient of an identified taxable service through privity of contract or an equivalent service relationship. Charges ultimately borne by the exporter do not alone establish recipient status; for collection of export proceeds, the Indian bank may instead receive the foreign bank's service. A composite demand that does not separately identify overseas commission and banking services is unsustainable. Extended limitation and equal penalty require evidence of suppression or mala fide intent and are unavailable where audit records disclosed the facts and revenue neutrality exists. Case-Laws Service Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800070