Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax on Export of Services | Recipient’s Location Outside India Determines Tax Exemption : CESTAT Kolkata
CESTAT Kolkata rules that services rendered in India to a foreign recipient qualify as 'export of services' and are exempt from service tax if payment is received in foreign exchange. The ruling sets aside a ₹4.55 crore tax demand, reinforcing that taxability hinges on the recipient’s location, not the place of performance.