2018 (11) TMI 1151

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....Shri R. Subramaniam, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants were engaged in providing clearing & forwarding services and they provided services to M/s. Project Management Inc. USA for the goods manufactured and exported by them for the period June 2008. The department was of the view that they were liable to pay service tax under reverse charge mechani....

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....66A since clearing and forwarding services are wholly performed outside India. He relied upon the decision of the Tribunal in the case of Bnazrum Agro Export Pvt. Ltd. Vs. Commissioner of Central Excise, Madurai - 2018-TIOL-1532-CESTAT-MAD. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. 4. Heard both sides. 5. From the facts narrated above, it is seen that the a....