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Case Law Details

Case Name : Commissioner of Central Excise and Service Tax Vs Glaxo SmithKline Asia Pvt. Ltd. (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No.1349 of 2011
Date of Judgement/Order : 20/10/2023
Related Assessment Year :
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Commissioner of Central Excise and Service Tax Vs Glaxo SmithKline Asia Pvt. Ltd. (CESTAT Chandigarh)

Conclusion: Services rendered by the respondents to M/s SB Plc, UK constitute export of service as the services were utilized by a company situated outside India

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