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2017 (7) TMI 343 - AT - Service TaxBusiness Auxiliary Services - Export of services - short levy of tax - Held that: - The notices have sought classification of the service under section 65(105)(zzb) of Finance Act, 1994 which is covered by rule 3(iii) of Export of Service Rules, 2005 and hence, under section 93 of Finance Act, 1994, is exempted from levy if recipient of service is located outside India - The consideration received from or on behalf the overseas client is, consequently, beyond the pale of taxing jurisdiction under Finance Act, 1994 and the demand in the impugned orders must, necessarily, be set aside - penalties also set aside - Appeal allowed - decided in favor of appellant.
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