Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT held that intermediary services related to goods became taxable from 01.10.2014 following amendments to POPS Rules, 2012. Design and development services were determined to be export of services as the place of provision was located outside India, with no third-party involvement. Given voluntary tax registration, service tax compliance, and absence of fraudulent intent, the tribunal found no grounds for extended limitation period. The demand for service tax was consequently set aside, favoring the appellant's position on service classification and tax treatment.
CESTAT held that intermediary services related to goods became taxable from 01.10.2014 following amendments to POPS Rules, 2012. Design and development services were determined to be export of services as the place of provision was located outside India, with no third-party involvement. Given voluntary tax registration, service tax compliance, and absence of fraudulent intent, the tribunal found no grounds for extended limitation period. The demand for service tax was consequently set aside, favoring the appellant's position on service classification and tax treatment.
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