https://www.taxtmi.com/caselaws?id=250940 The appellant provided Business Auxiliary Services (BAS) to an overseas entity, leading to a dispute over service tax liability. The Revenue argued the services promoted the overseas entity's products in India, justifying tax imposition. However, the appellant contended that Rule 3(3) of the Export of Service Rules, 2005, and receiving payment in foreign exchange exempted them from tax. The lower appellate authority favored the appellant, granting exemption for services post a specific date. Citing a precedent from a Larger Bench, the appeal was resolved without a pre-deposit, leading to the quashing of the tax demand order, with no costs for either party. en-us Mon, 28 Jul 2014 00:00:00 +0530 Fri, 29 Aug 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250940 The appellant provided Business Auxiliary Services (BAS) to an overseas entity, leading to a dispute over service tax liability. The Revenue argued the services promoted the overseas entity's products in India, justifying tax imposition. However, the appellant contended that Rule 3(3) of the Export of Service Rules, 2005, and receiving payment in foreign exchange exempted them from tax. The lower appellate authority favored the appellant, granting exemption for services post a specific date. Citing a precedent from a Larger Bench, the appeal was resolved without a pre-deposit, leading to the quashing of the tax demand order, with no costs for either party. Case-Laws Service Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250940