CESTAT Sets aside Service Tax Demand under BAS as OLSP providing service not as an Agent of Assessee
May, 10th 2024
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand of service tax as Overseas Logistics Service Providers ( OLSPs ) are not providing service as an agent of assessee. The Tribunal observed that the services provided by the OLSPs will be taxable under clause (vi) of Section 65(19) of the Finance Act only if the services are provided