https://www.taxtmi.com/caselaws?id=248265 The Tribunal held that the demand of Rs.64,11,347/- for business auxiliary services was not payable by the appellant as the services provided were classified as export of services. Additionally, the demand of Rs.31,78,587/- for Intellectual Property Right services was deemed unjustified as the Revenue's claim was barred by limitation since the activities were known since 2008, and the appellant started paying service tax under a different category from 16.5.08. The Tribunal granted relief to the appellant, ruling that the longer period of limitation was not applicable in this case. en-us Tue, 15 Apr 2014 00:00:00 +0530 Fri, 06 Jun 2014 11:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248265 The Tribunal held that the demand of Rs.64,11,347/- for business auxiliary services was not payable by the appellant as the services provided were classified as export of services. Additionally, the demand of Rs.31,78,587/- for Intellectual Property Right services was deemed unjustified as the Revenue's claim was barred by limitation since the activities were known since 2008, and the appellant started paying service tax under a different category from 16.5.08. The Tribunal granted relief to the appellant, ruling that the longer period of limitation was not applicable in this case. Case-Laws Service Tax Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248265