https://www.taxtmi.com/caselaws?id=269801 The Tribunal classified the services provided to DHL International as courier services, determined the assessable value based on the gross amount charged, imposed service tax on unbilled consignments, disallowed deductions for investment rebate and other charges, ruled that the services did not qualify as export services, upheld the extended limitation period for tax demand, imposed penalties for improper filing of returns but reduced penalties after allowing cum-tax benefit, and allowed the cum-tax benefit for services provided to DHLI. The Tribunal set aside the demand beyond the normal limitation period, reduced penalties under Section 78, and upheld penalties under Section 77. en-us Fri, 30 Oct 2015 00:00:00 +0530 Tue, 22 Dec 2015 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269801 The Tribunal classified the services provided to DHL International as courier services, determined the assessable value based on the gross amount charged, imposed service tax on unbilled consignments, disallowed deductions for investment rebate and other charges, ruled that the services did not qualify as export services, upheld the extended limitation period for tax demand, imposed penalties for improper filing of returns but reduced penalties after allowing cum-tax benefit, and allowed the cum-tax benefit for services provided to DHLI. The Tribunal set aside the demand beyond the normal limitation period, reduced penalties under Section 78, and upheld penalties under Section 77. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269801