Indian exporter not receiving services from foreign bank not liable to pay services tax under reverse charge

Samsung Electronics India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad) CESTAT Allahabad held that in case of foreign export proceeds, the Indian Exporters are not the recipient of services from the Foreign Bank/ intermediary bank. Accordingly, demand of service tax as service recipient on bank charges thereon unjustified. Facts- Appellant is engaged in manufacture of goods falling under Chapter 85 of First Schedule to the Central Excise Tariff Act, 1985. They are also providing/ receiving taxable services, such as management consultant, consulting engineer, ...