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Case Law Details

Case Name : State Bank of Bikaner & Jaipur Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)
Related Assessment Year :
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State Bank of Bikaner & Jaipur Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

The issue under consideration is whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?

CESTAT states that there are two reasons have been assigned for dropping the demand made in the show cause notice. The first is that the Foreign Bank does

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