https://www.taxtmi.com/caselaws?id=264551 The court allowed the appeal filed by the appellant and dismissed the appeal filed by the Revenue. It held that the services provided by the appellant were export services and not subject to service tax. The extended period of limitation was deemed inapplicable, and the penalties imposed under Sections 76 and 78 of the Finance Act, 1994, were vacated. en-us Tue, 28 Jul 2015 00:00:00 +0530 Tue, 07 Jun 2016 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264551 The court allowed the appeal filed by the appellant and dismissed the appeal filed by the Revenue. It held that the services provided by the appellant were export services and not subject to service tax. The extended period of limitation was deemed inapplicable, and the penalties imposed under Sections 76 and 78 of the Finance Act, 1994, were vacated. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264551