https://www.taxtmi.com/caselaws?id=203885 The Tribunal allowed the appeal, setting aside the Service Tax demand, interest, and penalties imposed on a USA-based company providing "Consulting Engineer Services" to an Indian entity. The Tribunal held that the services were provided outside India, falling beyond the jurisdiction of the Indian Service Tax authority. Additionally, the demand raised beyond the normal limitation period was deemed barred due to the absence of fraudulent intent by the appellant. The Tribunal emphasized that services provided abroad are not subject to service tax unless rendered within India. en-us Fri, 04 Feb 2011 00:00:00 +0530 Sat, 18 May 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203885 The Tribunal allowed the appeal, setting aside the Service Tax demand, interest, and penalties imposed on a USA-based company providing "Consulting Engineer Services" to an Indian entity. The Tribunal held that the services were provided outside India, falling beyond the jurisdiction of the Indian Service Tax authority. Additionally, the demand raised beyond the normal limitation period was deemed barred due to the absence of fraudulent intent by the appellant. The Tribunal emphasized that services provided abroad are not subject to service tax unless rendered within India. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203885