Amendment Charges, Container Detention charges falls under Purview of Export of Service Rules, outside Service Tax Net: CESTAT quashes Service Tax Demand [Read Order]

By Kalyani B. Nair - On October 7, 2023 8:00 am - 2 mins read
Amendment Charges - Container - Detention charges - Purview of Export - Service Rules - outside - Service Tax Net - CESTAT - quashes - Service Tax Demand - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and held that amendment charges, container detention charges fall under the purview of Export of Service Rules and is outside service tax net. The Appellant, M/s Thierra Logistics Pvt. Ltd., Kolkata, are engaged in the business of providing…

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