CESTAT Sets aside Service Tax Demand under BAS as OLSP providing service not as an Agent of Assessee [Read Order]

CESTAT Sets - Service Tax Demand - BAS - OLSP - service - Agent - Assessee - taxscan

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand of service tax as Overseas Logistics Service Providers ( OLSPs ) are not providing service as an agent of assessee. The Tribunal observed that the services provided by the OLSPs will be taxable under clause (vi)…

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