https://www.taxtmi.com/caselaws?id=340863 The Tribunal ruled in favor of the appellant/assessee, finding that the services provided to foreign entities for importation of goods into India qualified as export under the Export of Service Rules, 2005. It held that the services were consumed abroad by foreign entities, relieving the appellant of service tax liability under Business Auxiliary Service (BAS). The Tribunal also determined that the service fee received from foreign entities was exempt from service tax under the same rules. Additionally, the Tribunal upheld the Original Authority's decision on the quantification of Cenvat credit reversal for input services used in trading activities, dismissing the Revenue's contentions. en-us Fri, 10 Feb 2017 00:00:00 +0530 Thu, 31 Aug 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340863 The Tribunal ruled in favor of the appellant/assessee, finding that the services provided to foreign entities for importation of goods into India qualified as export under the Export of Service Rules, 2005. It held that the services were consumed abroad by foreign entities, relieving the appellant of service tax liability under Business Auxiliary Service (BAS). The Tribunal also determined that the service fee received from foreign entities was exempt from service tax under the same rules. Additionally, the Tribunal upheld the Original Authority's decision on the quantification of Cenvat credit reversal for input services used in trading activities, dismissing the Revenue's contentions. Case-Laws Service Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340863