https://www.taxtmi.com/caselaws?id=434423 The court held that the services provided by the noticee qualified as 'export of services' rather than 'intermediary services.' The court found that the noticee provided services directly to Ensim Corporation, USA, on a principal-to-principal basis, meeting all conditions for export of services. The court also ruled that the extended period of limitation was not applicable as there was no willful suppression of facts. Consequently, the imposition of interest and penalty was deemed unwarranted. The court ordered the proceedings against the noticee to be dropped. en-us Tue, 20 Dec 2022 00:00:00 +0530 Fri, 24 Feb 2023 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434423 The court held that the services provided by the noticee qualified as 'export of services' rather than 'intermediary services.' The court found that the noticee provided services directly to Ensim Corporation, USA, on a principal-to-principal basis, meeting all conditions for export of services. The court also ruled that the extended period of limitation was not applicable as there was no willful suppression of facts. Consequently, the imposition of interest and penalty was deemed unwarranted. The court ordered the proceedings against the noticee to be dropped. Case-Laws Service Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434423