Taxability of service of Foreign entities could not determine without test of Taxation of Service Rules

Star India Pvt Limited Vs Commissioner of Service Tax (CESTAT Mumbai) Conclusion: In a significant case of Star India, the CESTAT had held that the impugned order had failed to identify the ‘taxable service’ that the erstwhile foreign entities had obtained from the foreign service provider without which the test of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 was not applied. Held: Assessee-company (M/s. Star) challenged the fastening of levy of service tax of ₹ 52,37,68,283 under section 73 of Finance Act, 1994 for 2009-10, which pertained to the ...