Case Law Details
Case Name : Arcelor Mittal Stainless (I) P Ltd Vs Commissioner Service Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 88483 of 2014
Date of Judgement/Order : 09/06/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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Arcelor Mittal Stainless (I) P Ltd Vs Commissioner Service Tax (CESTAT Mumbai)
CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service’ as contemplated under rule 3 of the 2005 Export Rules.
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