https://www.taxtmi.com/caselaws?id=418160 The Tribunal allowed the appeal, setting aside the order dated 12.12.2013, and held that the services received by the appellant should be classified under "fashion designing" services, which are not taxable under rule 3(ii) of the Import Rules as they were performed outside India. The Tribunal also emphasized the need for consistency in classification by the Department across different periods. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 10 Feb 2022 08:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418160 The Tribunal allowed the appeal, setting aside the order dated 12.12.2013, and held that the services received by the appellant should be classified under "fashion designing" services, which are not taxable under rule 3(ii) of the Import Rules as they were performed outside India. The Tribunal also emphasized the need for consistency in classification by the Department across different periods. Case-Laws Service Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418160