Refund of service tax paid when the services were consumed outside India

Last updated: 24 June 2023
Quick Summary
The CESTAT, Ahmedabad has ruled that service tax paid on services consumed outside India should be refunded. The case involved Aegis Limited, who mistakenly paid service tax on engineering consulting services provided to a US company. The Tribunal found that the tax authority wrongly delayed deciding on the refund claim and that services rendered and consumed outside India are not subject to Indian service tax.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in M/s. Aegis Limited v. Commissioner of Central Excise & ST, Surat-I [Service Tax Appeal No. 13528 of 2013-DB dated June 09, 2023] held that services which were consumed outside India, the out of scope of service tax and any tax paid by assessee on such services should be refunded.

Citation :
Service Tax Appeal No. 13528 of 2013-DB dated June 09, 2023

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