Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad

Kiran Gems Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that when a permanent establishment of the foreign service provider exists in India the recipient of service in India cannot be made liable to pay service tax under reverse charge mechanism.

Facts- The Appellants are engaged in the business of importing rough diamonds and exporting them only after cutting and polishing for which they require diamond processing machines that run on a specific t

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