https://www.taxtmi.com/caselaws?id=397238 The court held that the respondent lacked jurisdiction to issue the show cause notice as the services provided by the petitioners to their parent company outside India qualified as "Export of Services" under Rule 6A of the Service Tax Rules, 1994. The court rejected the classification of services as "Exempted Services" and found that the extended period of limitation under Section 73 of the Finance Act, 1994, was not applicable. The writ petition under Article 226 of the Constitution of India was deemed maintainable, resulting in the quashing of the show cause notice. en-us Thu, 16 Jan 2020 00:00:00 +0530 Tue, 19 Apr 2022 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397238 The court held that the respondent lacked jurisdiction to issue the show cause notice as the services provided by the petitioners to their parent company outside India qualified as "Export of Services" under Rule 6A of the Service Tax Rules, 1994. The court rejected the classification of services as "Exempted Services" and found that the extended period of limitation under Section 73 of the Finance Act, 1994, was not applicable. The writ petition under Article 226 of the Constitution of India was deemed maintainable, resulting in the quashing of the show cause notice. Case-Laws Service Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397238