https://www.taxtmi.com/caselaws?id=347601 The Tribunal found in favor of the appellant, ruling that the payment received was in convertible foreign exchange, meeting the criteria for export of service. Additionally, the demand for service tax liability and penalty was deemed unsustainable due to legal and factual analysis, leading to the appeal being allowed. The Tribunal concluded that the appellant's services qualified as exports under the "Business Auxiliary Services" category, ultimately setting aside the impugned order. en-us Mon, 24 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347601 The Tribunal found in favor of the appellant, ruling that the payment received was in convertible foreign exchange, meeting the criteria for export of service. Additionally, the demand for service tax liability and penalty was deemed unsustainable due to legal and factual analysis, leading to the appeal being allowed. The Tribunal concluded that the appellant's services qualified as exports under the "Business Auxiliary Services" category, ultimately setting aside the impugned order. Case-Laws Service Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347601