https://www.taxtmi.com/caselaws?id=363906 The Tribunal allowed the appellant's appeal, ruling in favor of the appellant/assessee on all issues. It held that the demand of Service Tax under section 73(1) of the Finance Act, 1994 was not applicable as the services provided qualified as export of service. The Tribunal also determined that the appellant's services did not fall under Business Auxiliary Service. The allegations of failure to perform duties and suppression of facts were not addressed, with the Tribunal focusing on the quantification of Cenvat credit reversal, which it found fair and justified. The Revenue's appeal on this issue was dismissed for lacking merit. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 28 Oct 2020 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363906 The Tribunal allowed the appellant's appeal, ruling in favor of the appellant/assessee on all issues. It held that the demand of Service Tax under section 73(1) of the Finance Act, 1994 was not applicable as the services provided qualified as export of service. The Tribunal also determined that the appellant's services did not fall under Business Auxiliary Service. The allegations of failure to perform duties and suppression of facts were not addressed, with the Tribunal focusing on the quantification of Cenvat credit reversal, which it found fair and justified. The Revenue's appeal on this issue was dismissed for lacking merit. Case-Laws Service Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363906