Service tax on foreign bank charges not payable as services not received by exporter

Cotton Blossom India Pvt Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that no documents have been produced showing that foreign bank has charged any amount from the appellant directly. Thus, service tax on foreign bank charges not payable under reverse charge mechanism as the appellant cannot be treated as service recipient. Facts- The appellant appears to have given a discount on the gross value of the exports which was reflected in the invoice raised by the appellant as well and hence, appellant received 97% of the gross value of the export in its bank...