Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies located outside India. The department contended that these services were taxable as they were provided and used in India. However, the Appellant argued that the services constituted exports, exempt from service tax, as they were provided to recipients outside India. The Tribunal, after considering the submissions and relevant legal provisions, ruled in favor of the Appellant. It concluded that the services fell under the category of export of service and were therefore not liable to service tax. Additionally, the Tribunal upheld the Appellant's entitlement to exemption under Notification No. 18/2009-ST and set aside the penalty imposed by the department.
Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies located outside India. The department contended that these services were taxable as they were provided and used in India. However, the Appellant argued that the services constituted exports, exempt from service tax, as they were provided to recipients outside India. The Tribunal, after considering the submissions and relevant legal provisions, ruled in favor of the Appellant. It concluded that the services fell under the category of export of service and were therefore not liable to service tax. Additionally, the Tribunal upheld the Appellant's entitlement to exemption under Notification No. 18/2009-ST and set aside the penalty imposed by the department.
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