Procuring sales orders for foreign steel mills serving customers in India is Export of Services

Arcelor Mittal Projects India Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) The recent decision by the Central Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai in the case of Arcelor Mittal Projects India Pvt. Ltd. vs. Commissioner of Service Tax has significant implications in the realm of service taxation. At the heart of the matter was whether procuring sales orders for products manufactured by steel mills outside India for customers within India constituted an export of service. CESTAT Mumbai ultimately quashed the service tax demand, and this article delves into the deta...