https://www.taxtmi.com/caselaws?id=439789 The appellant, Cognizant Technology Solutions India Private Limited, successfully argued that services were provided by their US branch, not the Indian entity, leading to the dismissal of charges. The Tribunal ruled that the demand calculation at 6% of alleged exempt services was arbitrary and should have allowed the appellant to use a proportionate method. Additionally, the Tribunal found the invocation of the extended period of limitation unjustified, as past audits did not reveal discrepancies. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439789 The appellant, Cognizant Technology Solutions India Private Limited, successfully argued that services were provided by their US branch, not the Indian entity, leading to the dismissal of charges. The Tribunal ruled that the demand calculation at 6% of alleged exempt services was arbitrary and should have allowed the appellant to use a proportionate method. Additionally, the Tribunal found the invocation of the extended period of limitation unjustified, as past audits did not reveal discrepancies. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439789