No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India

Bharat Petroleum Corporation Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the commission or agency fee remitted to entities for handling vessels outside India are exempt from service tax as per Section 78 of Finance Act, 1994?

In the present case, the department proposed to impose service tax on the appellant company for the services rendered from abroad for two reasons. Firstly, businesses in India should not be permitted to

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