https://www.taxtmi.com/caselaws?id=233894 The Tribunal granted waiver and stay in a case concerning a Service tax demand and penalties on the appellant for rendering 'Business Auxiliary Service'. The appellant claimed exemption under Notification No. 21/2003-S.T. and Rule 3 of the Export of Services Rules, 2005, supported by evidence of commission realization in foreign exchange. The Tribunal found in favor of the appellant, emphasizing the need for concrete evidence and adherence to statutory provisions for service tax exemptions and service export rules. The judgment underscores the importance of documentary proof in establishing eligibility for exemptions and benefits under specific notifications and rules. en-us Tue, 28 Feb 2012 00:00:00 +0530 Mon, 20 May 2013 10:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233894 The Tribunal granted waiver and stay in a case concerning a Service tax demand and penalties on the appellant for rendering 'Business Auxiliary Service'. The appellant claimed exemption under Notification No. 21/2003-S.T. and Rule 3 of the Export of Services Rules, 2005, supported by evidence of commission realization in foreign exchange. The Tribunal found in favor of the appellant, emphasizing the need for concrete evidence and adherence to statutory provisions for service tax exemptions and service export rules. The judgment underscores the importance of documentary proof in establishing eligibility for exemptions and benefits under specific notifications and rules. Case-Laws Service Tax Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233894