https://www.taxtmi.com/caselaws?id=439429 Commission for procuring orders for an overseas principal was treated as export of services under the Export of Services Rules, 2005, so it was not taxable as Business Auxiliary Service. Annual licence fee for software licences for the pre-16 May 2008 period was held not taxable as Online Information and Database Access or Retrieval Service, because the same service was accepted under the later Information Technology Software Service entry from that date and the later entry was not shown to operate retrospectively. The appeal was stated to fail in full, leaving the Tribunal's order undisturbed. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439429 Commission for procuring orders for an overseas principal was treated as export of services under the Export of Services Rules, 2005, so it was not taxable as Business Auxiliary Service. Annual licence fee for software licences for the pre-16 May 2008 period was held not taxable as Online Information and Database Access or Retrieval Service, because the same service was accepted under the later Information Technology Software Service entry from that date and the later entry was not shown to operate retrospectively. The appeal was stated to fail in full, leaving the Tribunal's order undisturbed. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439429