https://www.taxtmi.com/caselaws?id=424082 The Tribunal partially allowed the appeals by M/s Manav Marketing Private Limited, finding that the services provided, specifically machine commissioning charges, did not qualify as export of services. It was determined that payment of Service Tax on machine commissioning charges was valid, while no tax was required on office expenses and commission. The matter was remanded to the Original Authority for further assessment on potential refunds for office expenses and commission, subject to limitations and admissibility. The appeals were partly dismissed, with directions for additional examination by the Original Authority. en-us Tue, 14 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 08:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424082 The Tribunal partially allowed the appeals by M/s Manav Marketing Private Limited, finding that the services provided, specifically machine commissioning charges, did not qualify as export of services. It was determined that payment of Service Tax on machine commissioning charges was valid, while no tax was required on office expenses and commission. The matter was remanded to the Original Authority for further assessment on potential refunds for office expenses and commission, subject to limitations and admissibility. The appeals were partly dismissed, with directions for additional examination by the Original Authority. Case-Laws Service Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424082