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TMI Blog2018 (11) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ded clearing and forwarding services to the service recipient who is situated outside India. The Tribunal in the case of Bnazrum Agro Export Pvt. Ltd. [2018 (4) TMI 1239 - CESTAT CHENNAI], had occasion to analyse the very same issue and it was held that the said activities having been performed outside India will not be exigible to service tax. Demand cannot sustain - appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 1.7.2008 to 31.3.2009 along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri Akhil Suresh submitted that the appellant had provided clearing and forwarding services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Bnazrum Agro Export Pvt. Ltd. (supra), had occasion to analyse the very same issue and it was held that the said activities having been performed outside India will not be exigible to service tax. The Tribunal had relied upon various decisions to reach such conclusion. Following the same, we are of the view that the demand cannot sustain. The impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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