https://www.taxtmi.com/caselaws?id=375483 The Tribunal ruled in favor of the appellant, a footwear manufacturer and exporter, in a Service Tax dispute concerning the interpretation of Notification No.18/2009-ST. The dispute centered on whether the exemption conditions applied to exports made to the appellant's wholly owned subsidiaries. The Tribunal held that the exemption denial only pertains to exports to the exporter's own joint ventures or wholly owned subsidiaries, not orders procured through subsidiaries. As the appellant did not export goods to their subsidiaries but only paid commission, the exemption was deemed applicable, leading to the dismissal of the Service Tax demand and penalties. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 19 Jun 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375483 The Tribunal ruled in favor of the appellant, a footwear manufacturer and exporter, in a Service Tax dispute concerning the interpretation of Notification No.18/2009-ST. The dispute centered on whether the exemption conditions applied to exports made to the appellant's wholly owned subsidiaries. The Tribunal held that the exemption denial only pertains to exports to the exporter's own joint ventures or wholly owned subsidiaries, not orders procured through subsidiaries. As the appellant did not export goods to their subsidiaries but only paid commission, the exemption was deemed applicable, leading to the dismissal of the Service Tax demand and penalties. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375483