https://www.taxtmi.com/caselaws?id=346209 The Tribunal upheld the decision of the Ld. Commissioner, ruling that no Service Tax could be demanded from the respondent under the reverse charge mechanism for Business Auxiliary Services. Citing judicial precedents, including the Microsoft Corporation case, the Tribunal concluded that services provided to foreign entities, even if facilitated in India, constituted exports of services. As a result, the appeal by the Revenue was dismissed, affirming the earlier decision to drop the Service Tax demand. en-us Thu, 27 Apr 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346209 The Tribunal upheld the decision of the Ld. Commissioner, ruling that no Service Tax could be demanded from the respondent under the reverse charge mechanism for Business Auxiliary Services. Citing judicial precedents, including the Microsoft Corporation case, the Tribunal concluded that services provided to foreign entities, even if facilitated in India, constituted exports of services. As a result, the appeal by the Revenue was dismissed, affirming the earlier decision to drop the Service Tax demand. Case-Laws Service Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346209