Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]

The services provided do not fall under BAS as defined in the Finance Act
CESTAT - CESTAT Delhi - Service Tax Demand - No Service Tax Demand - International Trade -Taxscan

The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the transportation of goods for domestic and international trade is exempted from “Business Auxiliary Services” (BAS), and therefore no service tax demand can be made. The facts of the case are that the assessee, India Infrastructure & Logistics…

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