Coverage and taxability of foreign agent service needs proper examination

Messrs Freshtop Fruits Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad) CESTAT Ahmedabad held that the coverage and taxability of foreign agent service which are alleged to have been received outside India needs proper examination and hence directed for de novo adjudication Facts- During the scrutiny of ST-3 returns and Income tax return it was noticed by the department that the appellant, Messrs Fresh top Fruits Ltd, had shown Foreign Selling Expenses and Foreign Sea Freight in their books of account. The said expense and sea freight expenses 66A and Appellant have not paid the Service tax on for...