No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]

By Shabna Rahim - On July 9, 2023 7:30 pm - 2 mins read

No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks - Finance Act - CESTAT - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax can be charged if the assessee was not a service received from the foreign banks under section 66A of the Finance Act, 1994. Dishman Pharmaceuticals & Chemicals Ltd, the appellant assessee appealed against the order of the…

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