https://www.taxtmi.com/caselaws?id=373214 The Tribunal ruled in favor of the appellant, a Non-Resident Indian (NRI) acting as a Commission Agent, by setting aside the service tax demand under BAS. It held that individual NRIs providing services are not liable for service tax under BAS, distinguishing them from commercial concerns. The judgment emphasized this distinction and relied on established legal principles and precedents to provide relief to the appellant, ultimately allowing the appeal and setting aside the impugned order, granting consequential relief. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373214 The Tribunal ruled in favor of the appellant, a Non-Resident Indian (NRI) acting as a Commission Agent, by setting aside the service tax demand under BAS. It held that individual NRIs providing services are not liable for service tax under BAS, distinguishing them from commercial concerns. The judgment emphasized this distinction and relied on established legal principles and precedents to provide relief to the appellant, ultimately allowing the appeal and setting aside the impugned order, granting consequential relief. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373214