https://www.taxtmi.com/caselaws?id=343780 The Tribunal upheld the impugned order, confirming that the respondent's Business Auxiliary Services (BAS) constituted export of services under Notification No. 5/2006-CE. Despite the Department's argument that the services did not meet Rule 3(2) conditions, the Tribunal found in favor of the respondent, citing relevant case law and emphasizing that the service was rightly considered as export. The Tribunal dismissed all three appeals by the Department, affirming the legality of the Commissioner (Appeals) decision regarding BAS as export of service. en-us Wed, 01 Feb 2017 00:00:00 +0530 Thu, 01 Jun 2017 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343780 The Tribunal upheld the impugned order, confirming that the respondent's Business Auxiliary Services (BAS) constituted export of services under Notification No. 5/2006-CE. Despite the Department's argument that the services did not meet Rule 3(2) conditions, the Tribunal found in favor of the respondent, citing relevant case law and emphasizing that the service was rightly considered as export. The Tribunal dismissed all three appeals by the Department, affirming the legality of the Commissioner (Appeals) decision regarding BAS as export of service. Case-Laws Service Tax Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343780