https://www.taxtmi.com/caselaws?id=399603 The Tribunal concluded that the services provided by the appellant were correctly classified under 'Management, Business Consultancy Services' and not 'Real Estate Agent service'. The demand for service tax based on the best judgment method was deemed unjustified as the appellant had filed returns and provided financial statements. The services were considered to qualify as 'Export of Service', allowing the appellant to benefit accordingly. As a result, the Order-in-Original was set aside, and the appeal was allowed. en-us Wed, 22 Jan 2020 00:00:00 +0530 Thu, 15 Oct 2020 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399603 The Tribunal concluded that the services provided by the appellant were correctly classified under 'Management, Business Consultancy Services' and not 'Real Estate Agent service'. The demand for service tax based on the best judgment method was deemed unjustified as the appellant had filed returns and provided financial statements. The services were considered to qualify as 'Export of Service', allowing the appellant to benefit accordingly. As a result, the Order-in-Original was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399603