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 F

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