MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]

By Yogitha S. Yogesh - On September 1, 2023 2:30 pm - 2 mins read

MMR Service - Treated as Exempted Service - Service Provider did not Receive full Convertible Foreign Exchange - Time Period Provided under Statute - CESTAT - TAXSCAN

The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Management, Maintenance and Repair (MMR) Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute. The assessee, M/s. EDAC Engineering Limited is engaged in rendering…

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