Consultancy Services Delivered Outside India Do Not Attract Service Tax Liability: CESTAT says Correlation of FIRCs and Invoices Procedural, Sets aside Order

The CESTAT has ruled that "consultancy services delivered outside India do not attract service tax liability," noting that the "correlation of FIRC's and invoices is procedural." The court's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person. The court's decision is a crucial reminder to all that they must be diligent in their dealings.