https://www.taxtmi.com/caselaws?id=340438 The Tribunal upheld the ruling that services provided to a foreign party in the field of health care management were not subject to service tax. It emphasized adherence to the Export of Services Rules, 2005, and cited precedents to support the decision. The services provided by agents and sub-agents were classified as "Business Auxiliary Service" and exported, making them not liable for service tax. The Tribunal dismissed the department's appeal, concluding that no service tax was applicable in this case. en-us Fri, 03 Mar 2017 00:00:00 +0530 Tue, 25 Apr 2017 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340438 The Tribunal upheld the ruling that services provided to a foreign party in the field of health care management were not subject to service tax. It emphasized adherence to the Export of Services Rules, 2005, and cited precedents to support the decision. The services provided by agents and sub-agents were classified as "Business Auxiliary Service" and exported, making them not liable for service tax. The Tribunal dismissed the department's appeal, concluding that no service tax was applicable in this case. Case-Laws Service Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340438