GST Caselaws, Sec. 65(19), Sec. 65(53a)

CESTAT-Allahabad: Where assessee, during year 2006, received from foreign company ‘business auxiliary service’ in nature of procuring orders for export of ‘information technology software service’, it was not liable to pay service tax on services received from foreign company

CESTAT, Allahabad Bench Commissioner of Customs, Central Excise & Service Tax, Noida Vs. Steria India Ltd. Section 65(19),65(53a) Period January, […]