https://www.taxtmi.com/caselaws?id=254694 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal. It concluded that the respondent's activities, acting as sub-agents delivering money to beneficiaries, were not liable to service tax as they constituted an export of service, following precedent set in a previous case. The Revenue's argument that the activities fell under "Business Auxiliary Service" was rejected, emphasizing that the activities did not go beyond delivering money to beneficiaries as directed by their principal representative. en-us Fri, 26 Jul 2013 00:00:00 +0530 Mon, 29 Dec 2014 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254694 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal. It concluded that the respondent's activities, acting as sub-agents delivering money to beneficiaries, were not liable to service tax as they constituted an export of service, following precedent set in a previous case. The Revenue's argument that the activities fell under "Business Auxiliary Service" was rejected, emphasizing that the activities did not go beyond delivering money to beneficiaries as directed by their principal representative. Case-Laws Service Tax Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254694