https://www.taxtmi.com/caselaws?id=249373 The Tribunal held that the business support services provided by the Indian subsidiary to its holding company in Ireland qualify as export of services and are not taxable in India. The demand for service tax, interest on delayed payment, and penalties were set aside, as the services were deemed to be for the use of the recipient in its business outside India. The Tribunal also ruled that the retrospective application of relevant amendments for interest calculation was not valid, leading to the dismissal of the interest demand. en-us Thu, 15 May 2014 00:00:00 +0530 Mon, 19 Oct 2015 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249373 The Tribunal held that the business support services provided by the Indian subsidiary to its holding company in Ireland qualify as export of services and are not taxable in India. The demand for service tax, interest on delayed payment, and penalties were set aside, as the services were deemed to be for the use of the recipient in its business outside India. The Tribunal also ruled that the retrospective application of relevant amendments for interest calculation was not valid, leading to the dismissal of the interest demand. Case-Laws Service Tax Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249373