https://www.taxtmi.com/caselaws?id=444004 The Tribunal found that the Appellant's Testing, Inspection, and Certification Services did not qualify as export of services post-2008 due to an amendment in the rules. However, considering the prolonged litigation and complexities, the Tribunal set aside the demand up to February 2008 and for the extended period due to limitation. The Adjudicating Authority was directed to calculate the payable amount for the normal period with interest, while penalties were waived due to factual details and interpretational challenges. The Appeal was disposed of based on legal interpretations and factual circumstances presented during the proceedings. en-us Tue, 03 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444004 The Tribunal found that the Appellant's Testing, Inspection, and Certification Services did not qualify as export of services post-2008 due to an amendment in the rules. However, considering the prolonged litigation and complexities, the Tribunal set aside the demand up to February 2008 and for the extended period due to limitation. The Adjudicating Authority was directed to calculate the payable amount for the normal period with interest, while penalties were waived due to factual details and interpretational challenges. The Appeal was disposed of based on legal interpretations and factual circumstances presented during the proceedings. Case-Laws Service Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444004