https://www.taxtmi.com/caselaws?id=444775 The Tribunal upheld the Commissioner's decision, concluding that the services provided by the respondents to SB Plc, U.K., qualified as "export of services" under Rule 3(1)(c) of the Export of Service Rules, 2005. The services were deemed to be used outside India, and the payments routed through a third party did not affect this qualification. The Tribunal found no basis for the extended period for demand or penalty, as the respondents acted in good faith and regularly filed returns. The Department's appeal was dismissed, and the original order was deemed proper and legally sustainable. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444775 The Tribunal upheld the Commissioner's decision, concluding that the services provided by the respondents to SB Plc, U.K., qualified as "export of services" under Rule 3(1)(c) of the Export of Service Rules, 2005. The services were deemed to be used outside India, and the payments routed through a third party did not affect this qualification. The Tribunal found no basis for the extended period for demand or penalty, as the respondents acted in good faith and regularly filed returns. The Department's appeal was dismissed, and the original order was deemed proper and legally sustainable. Case-Laws Service Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444775