No Service Tax on Fund Transfers Due to Lack of Evidence of Service Provision: CESTAT Bangalore

Commissioner of Central Tax Vs Exilant Technologies Pvt. Ltd. (CESTAT Bangalore) The CESTAT Bangalore adjudicated two appeals filed by the Revenue against orders passed by the Commissioner of Central Tax, Bengaluru, who had dropped service tax demands raised against the respondent. The core issue was whether service tax was payable on amounts transferred by the respondent to its overseas branches and on alleged services received from foreign vendors under Section 66A of the Finance Act, 1994. The respondent was engaged in providing services such as Information Technology Software Services, Man...