https://www.taxtmi.com/caselaws?id=252851 The Tribunal allowed the appeals of the assessees (Service Tax Appeal Nos. 824 and 841 of 2010) and dismissed the appeals of the Revenue (Service Tax Appeal Nos. 934 and 946 of 2010). The orders-in-original dated 30.03.2010, passed by the Commissioner, Central Excise (Adjudication), New Delhi, were quashed. The Tribunal held that the services provided by the assessees during 01.07.2003 to 01.05.2006 fell outside the ambit of Business Auxiliary Service (BAS) and that the assessees were entitled to benefits under the Export of Service Rules, 2005, for the entire periods in issue. en-us Tue, 03 Jun 2014 00:00:00 +0530 Sat, 17 Oct 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252851 The Tribunal allowed the appeals of the assessees (Service Tax Appeal Nos. 824 and 841 of 2010) and dismissed the appeals of the Revenue (Service Tax Appeal Nos. 934 and 946 of 2010). The orders-in-original dated 30.03.2010, passed by the Commissioner, Central Excise (Adjudication), New Delhi, were quashed. The Tribunal held that the services provided by the assessees during 01.07.2003 to 01.05.2006 fell outside the ambit of Business Auxiliary Service (BAS) and that the assessees were entitled to benefits under the Export of Service Rules, 2005, for the entire periods in issue. Case-Laws Service Tax Tue, 03 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252851