https://www.taxtmi.com/caselaws?id=435114 The Tribunal ruled in favor of M/s. Fifth Avenue Sourcing Pvt. Ltd. (FASPL) in a case concerning the classification of services as Business Support Services (BSS) rather than Business Auxiliary Service (BAS). It was held that the services provided to foreign clients qualified as export of services under the Export of Service Rules, 2005. The Tribunal found that the services met the criteria for export of services, and no tax liability was justified. The Tribunal set aside the challenged orders, allowing FASPL's appeals and granting consequential relief accordingly. en-us Tue, 07 Mar 2023 00:00:00 +0530 Fri, 13 Oct 2023 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435114 The Tribunal ruled in favor of M/s. Fifth Avenue Sourcing Pvt. Ltd. (FASPL) in a case concerning the classification of services as Business Support Services (BSS) rather than Business Auxiliary Service (BAS). It was held that the services provided to foreign clients qualified as export of services under the Export of Service Rules, 2005. The Tribunal found that the services met the criteria for export of services, and no tax liability was justified. The Tribunal set aside the challenged orders, allowing FASPL's appeals and granting consequential relief accordingly. Case-Laws Service Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435114