Transportation of goods by air/sea to place outside India being export of service is outside service tax net

Commissioner of CGST & Central Excise Vs Tierra Logistics Pvt. Ltd. (CESTAT Kolkata) CESTAT Kolkata held that the place of provision of the service of transportation of goods by air/sea from a place in India to a place outside India, will be a place outside the taxable territory. Thus, such service being within the purview of Export of Service Rules will be outside the service tax net. Facts- The Appellant, M/s Thierra Logistics Pvt. Ltd., Kolkata, are engaged in the business of providing Clearing & Forwarding Agent Services, including freight services to exporters. The Additional Dire...