https://www.taxtmi.com/caselaws?id=445670 The Tribunal ruled in favor of the appellant, setting aside the service tax demands and penalties imposed by the Service Tax Department. It determined that the appellant was not liable as an intermediary service provider since its role was limited to marketing and administrative support, without facilitating the supply of goods or services. Additionally, the Tribunal concluded that the services rendered qualified as an export of service under Rule 3 of the Place of Provision of Services Rules, 2012, as the service recipient was located outside India and payments were received in convertible foreign exchange. en-us Thu, 11 May 2023 00:00:00 +0530 Fri, 17 Nov 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445670 The Tribunal ruled in favor of the appellant, setting aside the service tax demands and penalties imposed by the Service Tax Department. It determined that the appellant was not liable as an intermediary service provider since its role was limited to marketing and administrative support, without facilitating the supply of goods or services. Additionally, the Tribunal concluded that the services rendered qualified as an export of service under Rule 3 of the Place of Provision of Services Rules, 2012, as the service recipient was located outside India and payments were received in convertible foreign exchange. Case-Laws Service Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445670