https://www.taxtmi.com/caselaws?id=249083 The appellants, acting as agents of overseas entities providing money transfer services, were found not liable for service tax based on the precedent set in the Paul Merchant Ltd. case. The Tribunal allowed their appeals, noting that the services could be considered as exports under the Export of Service Rules, 2005. Penalties under Section 76 were deemed inapplicable due to penalties under Section 78 already being imposed. The Tribunal upheld the exemption for services considered as exports, ultimately ruling in favor of the appellants and dismissing the Revenue's appeals. en-us Thu, 27 Feb 2014 00:00:00 +0530 Mon, 28 Aug 2017 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249083 The appellants, acting as agents of overseas entities providing money transfer services, were found not liable for service tax based on the precedent set in the Paul Merchant Ltd. case. The Tribunal allowed their appeals, noting that the services could be considered as exports under the Export of Service Rules, 2005. Penalties under Section 76 were deemed inapplicable due to penalties under Section 78 already being imposed. The Tribunal upheld the exemption for services considered as exports, ultimately ruling in favor of the appellants and dismissing the Revenue's appeals. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249083