No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]

By Shabna Rahim - On July 25, 2023 11:15 am - 2 mins read
No service Tax - service Tax - No service Tax Leviable on Services - Services - No service Tax Leviable on Services Provided and Consumed in Foreign Country - taxscan

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no service tax is chargeable on services provided and consumed in foreign countries under section 64 of the Finance Act,1994.  Sharda Cropchem Ltd, the appellant assessee was engaged in the marketing and sale of agrochemicals in overseas markets as a…

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