Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]

The CESTAT upheld the service tax demand for Maintenance and Repair Services on Nepal clients as there was non-fulfilment of condition of receiving proceeds in convertible foreign exchange

By Kalyani B. Nair - On February 9, 2024 7:53 pm - 2 mins read

CESTAT Kolkata - Service Tax Demand - Maintenance and repair services - Convertible foreign exchange - Non fulfilment of conditions - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the service tax demand for Maintenance and Repair Services on Nepal clients as there was non-fulfilment of condition of receiving proceeds in convertible foreign exchange. The appellants, were engaged in providing “Maintenance and Repair Services” and “Installation and Commissioning…

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