https://www.taxtmi.com/caselaws?id=270753 The Tribunal ruled in favor of the appellant, holding that the services provided as a commission agent to persons abroad fell under "Business Auxiliary Services" and qualified as export of services. Despite receiving commission in foreign exchange, the appellant was exempt from service tax liability as per relevant notifications and circulars. The Tribunal emphasized previous judgments supporting the export of services aspect and granted consequential relief, setting aside the initial order against the appellant. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 14 Jan 2016 13:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270753 The Tribunal ruled in favor of the appellant, holding that the services provided as a commission agent to persons abroad fell under "Business Auxiliary Services" and qualified as export of services. Despite receiving commission in foreign exchange, the appellant was exempt from service tax liability as per relevant notifications and circulars. The Tribunal emphasized previous judgments supporting the export of services aspect and granted consequential relief, setting aside the initial order against the appellant. Case-Laws Service Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270753