https://www.taxtmi.com/caselaws?id=436802 The Tribunal ruled in favor of the appellant, holding that the sales promotion and marketing services provided outside India qualified as export of service under the Export of Service Rules. The services were deemed not liable to service tax. Additionally, the demand for service tax on services received from foreign agents was set aside due to a procedural lapse, with the appellant being entitled to exemption under Notification No. 18/2009-ST. The Tribunal also decided not to impose a penalty, considering the appellant's compliance with tax payments and lack of malicious intent. en-us Thu, 20 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436802 The Tribunal ruled in favor of the appellant, holding that the sales promotion and marketing services provided outside India qualified as export of service under the Export of Service Rules. The services were deemed not liable to service tax. Additionally, the demand for service tax on services received from foreign agents was set aside due to a procedural lapse, with the appellant being entitled to exemption under Notification No. 18/2009-ST. The Tribunal also decided not to impose a penalty, considering the appellant's compliance with tax payments and lack of malicious intent. Case-Laws Service Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436802