Case Law Details
Case Name : Commissioner of Service Tax Vs Tata International Limited (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No.138 of 2011
Date of Judgement/Order : 13/03/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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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 ut Please become a Premium member. If you are already a Premium member, login here to access the full content.
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