https://www.taxtmi.com/caselaws?id=264171 The Tribunal concluded that the demand for service tax was not sustainable and allowed the appeal. The services provided to M/s. Redrock Ltd., UK, qualified as "Export of Service" and were not subject to service tax. Services to M/s. DNPL, Nepal, did not fall under "Management Consultant" service, and no payment was received from M/s. ACCL, Bangladesh, eliminating tax liability. The Tribunal also deemed the demand time-barred due to the absence of suppression or willful misstatement of facts. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 16 Oct 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264171 The Tribunal concluded that the demand for service tax was not sustainable and allowed the appeal. The services provided to M/s. Redrock Ltd., UK, qualified as "Export of Service" and were not subject to service tax. Services to M/s. DNPL, Nepal, did not fall under "Management Consultant" service, and no payment was received from M/s. ACCL, Bangladesh, eliminating tax liability. The Tribunal also deemed the demand time-barred due to the absence of suppression or willful misstatement of facts. Case-Laws Service Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264171