Pre-18.4.2006 Service Tax Demand on Foreign Services Unsustainable

TKM Global Logistics Limited Vs Commissioner of Service Tax (CESTAT Kolkata) Service tax demand on service received from abroad before 18.4.2006 not sustainable and it is essential for the Show Cause Notice issuing authority to clearly indicate the sub-clause under which the service tax in question would fall. TKM Global Logistics Limited filed an appeal challenging an Order-in-Original issued by the Commissioner of Service Tax, Kolkata, which confirmed a demand for service tax along with interest and penalties amounting to Rs. 22,25,87,789/-. The dispute arose from the nature of services rend...