https://www.taxtmi.com/caselaws?id=383724 The Tribunal upheld the Commissioner's decision to drop the demand of service tax amounting to Rs. 23,07,36,138/- for Business Auxiliary Service provided by a subsidiary of a US-based company from 01/02/2006 to 31/03/2008. The services were considered as export of service under the Export of Service Rules, 2005, as they were delivered to the US-based parent company and used outside India. The Revenue's appeals challenging the dropping of the demand were dismissed, affirming that the services qualified as export of service and were not subject to service tax. en-us Thu, 18 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383724 The Tribunal upheld the Commissioner's decision to drop the demand of service tax amounting to Rs. 23,07,36,138/- for Business Auxiliary Service provided by a subsidiary of a US-based company from 01/02/2006 to 31/03/2008. The services were considered as export of service under the Export of Service Rules, 2005, as they were delivered to the US-based parent company and used outside India. The Revenue's appeals challenging the dropping of the demand were dismissed, affirming that the services qualified as export of service and were not subject to service tax. Case-Laws Service Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383724