https://www.taxtmi.com/caselaws?id=269917 The Appellate Tribunal CESTAT Mumbai upheld the Order-in-Original dropping the demand against the respondent for Business Auxiliary Services under Service Tax. The Tribunal found that the services provided met the conditions for Export of Services as per Rule 3(2) of the Export of Services Rule, 2005. Relying on legal interpretations and precedents, including a relevant Ministry circular, the Tribunal dismissed the Revenue's appeal, emphasizing the importance of fulfilling the specified conditions for classifying services as exports. en-us Fri, 30 Oct 2015 00:00:00 +0530 Thu, 24 Dec 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269917 The Appellate Tribunal CESTAT Mumbai upheld the Order-in-Original dropping the demand against the respondent for Business Auxiliary Services under Service Tax. The Tribunal found that the services provided met the conditions for Export of Services as per Rule 3(2) of the Export of Services Rule, 2005. Relying on legal interpretations and precedents, including a relevant Ministry circular, the Tribunal dismissed the Revenue's appeal, emphasizing the importance of fulfilling the specified conditions for classifying services as exports. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269917