https://www.taxtmi.com/caselaws?id=444659 The Tribunal allowed the appeal, ruling that the services provided by the Appellant qualify as 'Export of Service' under the relevant rules, as the benefit of the services accrued to the principal in Germany. Consequently, the demand for service tax, interest, and penalties was set aside. The Tribunal found no suppression of information by the Appellant, affirming that the services rendered were not liable to service tax. The decision was based on legal clarifications and precedents, including the Delhi HC and CESTAT Larger Bench rulings. en-us Tue, 10 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444659 The Tribunal allowed the appeal, ruling that the services provided by the Appellant qualify as 'Export of Service' under the relevant rules, as the benefit of the services accrued to the principal in Germany. Consequently, the demand for service tax, interest, and penalties was set aside. The Tribunal found no suppression of information by the Appellant, affirming that the services rendered were not liable to service tax. The decision was based on legal clarifications and precedents, including the Delhi HC and CESTAT Larger Bench rulings. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444659