Relief to Samsung Electronics: CESTAT quashes Service Tax Demand under ‘Expenditure in Foreign Currency’ on ground of absence of Service Receiver [Read Order]

Expenditure in Foreign Currency - Foreign Currency - ground of Absence - Service Receiver - CESTAT News - Excise - Customs - Tax News - CESTAT Allahabad - TAXSCAN

The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Samsung Electronics by quashing the service tax demand under the head of expenditure of foreign currency on the grounds of the absence of service receiver.  Samsung Electronics India Pvt. Ltd, the appellant assessee was engaged in the manufacture of…

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