https://www.taxtmi.com/caselaws?id=356806 Marketing and promotion services rendered under a cross-border arrangement to a foreign recipient were treated as exported services because the recipient and beneficiary were located outside India, so no Service Tax was payable under Business Auxiliary Service. Cenvat credit could not be denied merely because the premises from which input services were used were unregistered, as the objection was only technical and did not affect eligibility. Interest was not payable on delayed Service Tax in respect of book adjustments made before the prospective amendment recognising such adjustments, so no retrospective liability arose and the order was set aside. en-us Tue, 27 Feb 2018 00:00:00 +0530 Sat, 14 Apr 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356806 Marketing and promotion services rendered under a cross-border arrangement to a foreign recipient were treated as exported services because the recipient and beneficiary were located outside India, so no Service Tax was payable under Business Auxiliary Service. Cenvat credit could not be denied merely because the premises from which input services were used were unregistered, as the objection was only technical and did not affect eligibility. Interest was not payable on delayed Service Tax in respect of book adjustments made before the prospective amendment recognising such adjustments, so no retrospective liability arose and the order was set aside. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356806