Service tax paid on services received from overseas service providers in foreign countries duly refundable

Sharda Cropchem Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai) CESTAT Mumbai held that service tax paid on services received from overseas service providers in foreign countries duly refundable as the same cannot be fastened with the liability of service tax as a ‘deemed service provider’ in India. Facts- The appellant was engaged in marketing and sale of agrochemicals in overseas markets as a merchant trader. Appellant used to purchase goods from one country and sell the same to another country without bringing such goods to India. Appellant paid purchase commission, sales commissi...