https://www.taxtmi.com/caselaws?id=440906 The Tribunal ruled in favor of the appellant, holding that the appellant was not liable to pay service tax under "Business Auxiliary Service" for providing money transfer services as a primary agent of Western Union. The judgment emphasized the importance of determining the recipient and consumer of the service in international transactions and clarified the applicability of service tax. The Tribunal set aside the demand for service tax, interest, and penalties, allowing the appeal with consequential relief, if any, as per the law. en-us Wed, 26 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 08:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440906 The Tribunal ruled in favor of the appellant, holding that the appellant was not liable to pay service tax under "Business Auxiliary Service" for providing money transfer services as a primary agent of Western Union. The judgment emphasized the importance of determining the recipient and consumer of the service in international transactions and clarified the applicability of service tax. The Tribunal set aside the demand for service tax, interest, and penalties, allowing the appeal with consequential relief, if any, as per the law. Case-Laws Service Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440906