No Service Tax on Indenting Services Rendered to Overseas Principals: CESTAT Mumbai

Sojitz India Private Limited Vs Pr. Commissioner of Central GST & Central Excise (CESTAT Mumbai) This appeal before the CESTAT Mumbai concerned the levy of service tax on commission earned by an Indian company for services provided to its foreign group entities during the period from 1 October 2006 to 27 February 2010. The appellant was engaged in providing facilitation and support services in relation to the import of goods into India and export of goods outside India, including acting as an indenting agent for overseas group companies. While service tax was paid on taxable services rende...