Service of transportation of goods provided to recipient outside India is not taxable

ATA Freightline (India) Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)

Facts- M/s ATA Freightline (India) Pvt Ltd is in the business of integrated logistics and cargo transportation and, in conjunction with M/s ATA Freightline Ltd, New York, provides end-to-end delivery; the recompense from the overseas entity for the period between July 2012 and March 2015, to the extent attributable to carriage within India, was sought to be taxed by recourse to Place of Provision of Service Rules, 2012. The span of the

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