TaxTMI 
TaxTMI 
2026 (8) TMI 1395
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....rom overseas parties which are required for their manufacturing activities. Alleging that appellant failed to pay service tax on such services under reverse charge mechanism (RCM) for the period from 01.11.2010 to 31.12.2012, proceedings were initiated and issued a show cause notice on 02.09.2013 on the ground that the services received from the Foreign Agencies for procuring crude edible oil from abroad during November 2010 to December 2012 should not be classified under the category of Business Auxiliary services' as defined under 65(105)(19) of the Finance Act, 1994 and the Adjudication Authority as per the Order-in-Original dated 25.08.2014 confirmed the demand with interest and penalty under various provisions of law. Aggrieved by ....
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....hose services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed". (emphasis supplied by me) 4. Learned Counsel further submits that in the absence of a Section, which is similar to the erstwhile 66A, under the new service tax law, service tax cannot be levied on an activity which is not provided or agreed to be provided in the taxable territory vide section 66B. Without prejudice, Learned Counsel further drew our attention to Section 66BA and the extract of the same is given:- "Reference to section 66 to be construed as reference to section 66B (1) For the purpose of levy and collection of service tax, any refer....
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....r submits that in the case of Intas Pharmaceuticals Ltd., Vs. Commissioner of Service Tax, Ahmedabad - 2009 (5) TMI 73- Cestat, Ahmedabad, it is held that when the service is fully provided outside India, this provision of liability of service tax does not arise and also since service tax itself is not applicable, the provisions of reverse charge also not applicable. The Appellant further submits that the issue was considered in the matter of Reliance Industries Ltd. - 2011 (21) S.T.R. 484, and it was held that the service if rendered at abroad, it will not be covered under the provisions of section 66A. Further when said service is not taxable during the relevant period; there is no question of imposition of any penalty on the appellant. T....
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....vy of service tax is on the value of services, other than those services specified in the negative list. Further as per Rule 3 of the Place of Provision of Services for levy of Service Tax notified vide Notification No. 28/2012-ST dated 20.06.2012 w.e.f. 01.07.2012, shall be the location of the recipient of service. In the present case, demand is made on services rendered by SGS Ukrine and nature of service is "comprehensive cover". From the evidence on record it is paid as comprehensive cover under which loss or damage of any kind in transit is taken care till the point of Indian Port. However I find that the issue whether service tax can be levied on the cargo handling services which forms part of the transaction value of imported goods w....