https://www.taxtmi.com/caselaws?id=221568 The Tribunal ruled in favor of the appellants, emphasizing the exemption of Service Tax on services provided to foreign clients. The Tribunal found that the appellants had provided evidence of services to foreign clients and that the non-reflection of foreign commission in the Profit & Loss account did not invalidate their claim. The Tribunal also held that the Show Cause Notice for Service Tax demand was time-barred and that the invocation of a longer period for tax demand based on assumptions was unjustifiable. The Tribunal set aside the penalties imposed and provided consequential relief to the appellants, highlighting the importance of proper evidence and legal interpretation in tax matters. en-us Mon, 13 Jun 2011 00:00:00 +0530 Mon, 18 Mar 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221568 The Tribunal ruled in favor of the appellants, emphasizing the exemption of Service Tax on services provided to foreign clients. The Tribunal found that the appellants had provided evidence of services to foreign clients and that the non-reflection of foreign commission in the Profit & Loss account did not invalidate their claim. The Tribunal also held that the Show Cause Notice for Service Tax demand was time-barred and that the invocation of a longer period for tax demand based on assumptions was unjustifiable. The Tribunal set aside the penalties imposed and provided consequential relief to the appellants, highlighting the importance of proper evidence and legal interpretation in tax matters. Case-Laws Service Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221568