Whole of service rendered and consumed outside India is not leviable to service tax

Aegis Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that the whole of service rendered and consumed outside India is beyond the taxable territory as per Finance Act, 1994, hence not liable to service tax.

Facts- The appellant filed a refund claim of Rs. 4,80,21,610 with the Assistant Commissioner, Service tax, Surat-I on 16.11.2011 on the ground that the service provided by M/s Essar Engineering Limited, Hazira (Now merged with

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