https://www.taxtmi.com/caselaws?id=416791 The Tribunal ruled in favor of the appellant, setting aside the tax imposed by the Department on stability studies and technical testing services. The appellant successfully argued that the services were outside the taxable territory under Rule 3 of the Place of Provision of Service Rules, 2012, and qualified for exemption under Mega Exemption Notification No.25/2012 ST. The Tribunal agreed that the services constituted an export of service, supported by legal precedents and Departmental orders, ultimately leading to the appellant's victory in the case. en-us Tue, 04 Jan 2022 00:00:00 +0530 Wed, 19 Oct 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416791 The Tribunal ruled in favor of the appellant, setting aside the tax imposed by the Department on stability studies and technical testing services. The appellant successfully argued that the services were outside the taxable territory under Rule 3 of the Place of Provision of Service Rules, 2012, and qualified for exemption under Mega Exemption Notification No.25/2012 ST. The Tribunal agreed that the services constituted an export of service, supported by legal precedents and Departmental orders, ultimately leading to the appellant's victory in the case. Case-Laws Service Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416791