𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗮𝗻𝗱 𝗙𝗼𝗿𝗲𝗶𝗴𝗻 𝗖𝘂𝗿𝗿𝗲𝗻𝗰𝘆 𝗘𝘅𝗽𝗲𝗻𝗱𝗶𝘁𝘂𝗿𝗲 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹'𝘀 𝗛𝗲𝗹𝗱: "Service tax is not payable under reverse charge for foreign currency expenses on business promotion activities where the place of supply is outside India, and payments are directly made by the appellant. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s Kusum Healthcare faced a service tax demand for foreign currency business promotion expenses under reverse charge for 2014-2015. 𝗜𝘀𝘀𝘂𝗲:Was the appellant liable to pay service tax under reverse charge for foreign currency payments related to business promotion activities?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled in favor of the appellant, citing prior favorable rulings, direct payments made by the appellant, exemption for print media advertisements under the negative list, and the place of supply being outside India, which exempts the services from reverse charge service tax liability. Appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Kusum Healthcare Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 02 March 2023 📜 This ruling reinforces the principle that reverse charge liability does not apply to services rendered outside India where the place of supply is clearly outside the country.