No service tax on Business Auxiliary Service utilized outside India to foreign principal

Commissioner of Service Tax Vs Tata International Limited (CESTAT Kolkata) it is a fact on record that the service is provided by the Appellant to their foreign service recipient and that service has been utilized outside India. The said issue has been settled by this Tribunal in the case of Blue Star Ltd. v. Commissioner of Service Tax, Mumbai [2016 (46) S.T.R. 59 (Tri.-Mumbai)], wherein it has been held that any service provided to a foreign principal in nature of ‘Business Auxiliary Service’, which has been utilized outside India no Service Tax is payable by the assessee. In that circum...