https://www.taxtmi.com/caselaws?id=441267 The Tribunal ruled in favor of the appellant, determining that their services qualified as 'export of service' under both the 2005 and 2012 Rules. It was held that the 2012 Rules applied from 01.07.2012, superseding the 2005 Export Rules. Additionally, the extended period of limitation was deemed inapplicable as the appellant had disclosed relevant information in their returns and there was no obligation to seek clarification from the tax authority. Consequently, the appeal was allowed, and the Commissioner (Appeals) order was set aside. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 04 Aug 2023 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441267 The Tribunal ruled in favor of the appellant, determining that their services qualified as 'export of service' under both the 2005 and 2012 Rules. It was held that the 2012 Rules applied from 01.07.2012, superseding the 2005 Export Rules. Additionally, the extended period of limitation was deemed inapplicable as the appellant had disclosed relevant information in their returns and there was no obligation to seek clarification from the tax authority. Consequently, the appeal was allowed, and the Commissioner (Appeals) order was set aside. Case-Laws Service Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441267