https://www.taxtmi.com/caselaws?id=375626 The Tribunal held in favor of the appellant, a corporate education provider, in a service tax dispute. The service provided to clients of Duke CE USA was classified as Business Auxiliary Service (BAS) and qualified as an export of service under the Export of Service Rules, 2005. The Tribunal found that the appellant's training service to Duke CE USA clients constituted BAS and fell under the export rule as the service recipient was located outside India. The demand for service tax was deemed invalid, and the appeal was allowed. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375626 The Tribunal held in favor of the appellant, a corporate education provider, in a service tax dispute. The service provided to clients of Duke CE USA was classified as Business Auxiliary Service (BAS) and qualified as an export of service under the Export of Service Rules, 2005. The Tribunal found that the appellant's training service to Duke CE USA clients constituted BAS and fell under the export rule as the service recipient was located outside India. The demand for service tax was deemed invalid, and the appeal was allowed. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375626