https://www.taxtmi.com/caselaws?id=339449 The Tribunal concluded that the appellant was not liable for business auxiliary service tax as the income received from transferring export benefits did not fall under the definition of business auxiliary service. The Tribunal found the Revenue's interpretation unsustainable and lacking evidence that the appellant provided services in the production or processing of goods for the client. The appeal was allowed, and the order holding the appellant liable for tax was set aside, providing consequential relief based on the lack of supporting evidence. en-us Wed, 18 Jan 2017 00:00:00 +0530 Mon, 06 Nov 2017 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339449 The Tribunal concluded that the appellant was not liable for business auxiliary service tax as the income received from transferring export benefits did not fall under the definition of business auxiliary service. The Tribunal found the Revenue's interpretation unsustainable and lacking evidence that the appellant provided services in the production or processing of goods for the client. The appeal was allowed, and the order holding the appellant liable for tax was set aside, providing consequential relief based on the lack of supporting evidence. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339449