https://www.taxtmi.com/caselaws?id=360557 Manpower recruitment and supply services rendered to overseas customers, with consideration received in convertible foreign exchange, were held not liable to service tax during the gap between withdrawal and reinstatement of the exemption notification, as export of services remained tax free and the demand lacked corroborative evidence. The margin from bulk purchase and resale of air tickets, and commission-linked insurance bookings, was also held outside business auxiliary service because the Revenue failed to establish a taxable service and a mere trading margin did not amount to commission income. The order dropping the service tax demand was sustained and the Revenue's challenge failed. en-us Mon, 02 Apr 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360557 Manpower recruitment and supply services rendered to overseas customers, with consideration received in convertible foreign exchange, were held not liable to service tax during the gap between withdrawal and reinstatement of the exemption notification, as export of services remained tax free and the demand lacked corroborative evidence. The margin from bulk purchase and resale of air tickets, and commission-linked insurance bookings, was also held outside business auxiliary service because the Revenue failed to establish a taxable service and a mere trading margin did not amount to commission income. The order dropping the service tax demand was sustained and the Revenue's challenge failed. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360557