https://www.taxtmi.com/caselaws?id=368689 The Tribunal partially allowed the appeal by M/s. Firmenich Aromatics India Pvt Ltd, setting aside the penalty imposed for services performed abroad and online information and database access services. The Tribunal ruled that services performed outside India are not taxable and clarified that software purchased by the Parent Company was a good, not a service, exempting it from service tax. Consequently, penalties under sections 76 and 78 were set aside, based on the legal interpretations provided, partially favoring the appellant in the case. en-us Wed, 12 Sep 2018 00:00:00 +0530 Thu, 11 Oct 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368689 The Tribunal partially allowed the appeal by M/s. Firmenich Aromatics India Pvt Ltd, setting aside the penalty imposed for services performed abroad and online information and database access services. The Tribunal ruled that services performed outside India are not taxable and clarified that software purchased by the Parent Company was a good, not a service, exempting it from service tax. Consequently, penalties under sections 76 and 78 were set aside, based on the legal interpretations provided, partially favoring the appellant in the case. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368689