https://www.taxtmi.com/caselaws?id=381716 The Tribunal dismissed the appeal due to lack of jurisdiction in issuing the Show Cause Notice and Order-in-Original. It found that the services were provided from a unit under a different Commissionerate, rendering the orders unsustainable. Additionally, the Tribunal concluded that the Service Tax liability on R&D activities was exempt as the services qualified as exports, supported by evidence of foreign exchange receipts. The Tribunal upheld the decision to drop the demand, emphasizing the unsubstantiated nature of the Revenue's claims regarding non-receipt of remuneration in foreign currency. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 18 Jun 2019 05:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381716 The Tribunal dismissed the appeal due to lack of jurisdiction in issuing the Show Cause Notice and Order-in-Original. It found that the services were provided from a unit under a different Commissionerate, rendering the orders unsustainable. Additionally, the Tribunal concluded that the Service Tax liability on R&D activities was exempt as the services qualified as exports, supported by evidence of foreign exchange receipts. The Tribunal upheld the decision to drop the demand, emphasizing the unsubstantiated nature of the Revenue's claims regarding non-receipt of remuneration in foreign currency. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381716