https://www.taxtmi.com/caselaws?id=327326 The Tribunal ruled in favor of the appellant, holding that the services provided to foreign clients did not attract Service Tax liability under Business Auxiliary Services. The decision was based on established legal principles, relevant case laws, and the destination-based nature of Service Tax as a consumption tax. The Tribunal set aside the impugned order, citing the precedent set by the Hon'ble Supreme Court and the majority decision of the Tribunal in a similar case involving Microsoft Corporation. The appeal was allowed, and the impugned order was deemed unsustainable. en-us Thu, 03 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327326 The Tribunal ruled in favor of the appellant, holding that the services provided to foreign clients did not attract Service Tax liability under Business Auxiliary Services. The decision was based on established legal principles, relevant case laws, and the destination-based nature of Service Tax as a consumption tax. The Tribunal set aside the impugned order, citing the precedent set by the Hon'ble Supreme Court and the majority decision of the Tribunal in a similar case involving Microsoft Corporation. The appeal was allowed, and the impugned order was deemed unsustainable. Case-Laws Service Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327326