https://www.taxtmi.com/caselaws?id=444130 The Tribunal ruled in favor of the appellant, finding that the deduction labeled as commission in the sales invoices for exported goods was actually a trade discount and not subject to Service Tax. Additionally, the Tribunal held that the appellant was not liable to pay service tax on the GTA service used for exporting goods, as it qualified for exemption. The Tribunal also determined that the demand raised by invoking the extended period was not valid, as there was no suppression of facts by the appellant. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Fri, 22 Sep 2023 00:00:00 +0530 Tue, 10 Oct 2023 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444130 The Tribunal ruled in favor of the appellant, finding that the deduction labeled as commission in the sales invoices for exported goods was actually a trade discount and not subject to Service Tax. Additionally, the Tribunal held that the appellant was not liable to pay service tax on the GTA service used for exporting goods, as it qualified for exemption. The Tribunal also determined that the demand raised by invoking the extended period was not valid, as there was no suppression of facts by the appellant. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444130