https://www.taxtmi.com/caselaws?id=398139 The Tribunal ruled in favor of the appellant in both issues. The appellant was not liable to pay service tax on amounts received in foreign currency for services provided to their parent company, as it qualified as "scientific or technical consultancy service" and was considered an export of services. Similarly, the appellant was not liable to pay service tax on amounts charged from farmers for providing guidance in multiplying seeds, as the services were categorized as "agricultural extension" rather than scientific consultancy. The Tribunal emphasized the nature of services provided and upheld the decisions, setting aside demands, interest, and penalties. en-us Thu, 05 Mar 2020 00:00:00 +0530 Mon, 07 Sep 2020 21:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398139 The Tribunal ruled in favor of the appellant in both issues. The appellant was not liable to pay service tax on amounts received in foreign currency for services provided to their parent company, as it qualified as "scientific or technical consultancy service" and was considered an export of services. Similarly, the appellant was not liable to pay service tax on amounts charged from farmers for providing guidance in multiplying seeds, as the services were categorized as "agricultural extension" rather than scientific consultancy. The Tribunal emphasized the nature of services provided and upheld the decisions, setting aside demands, interest, and penalties. Case-Laws Service Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398139