https://www.taxtmi.com/caselaws?id=445720 Business auxiliary service rendered under a joint venture arrangement for marketing a foreign principal's products in Romania was treated as export of service, because the foreign principal remained the real recipient and payment in convertible foreign exchange through an Indian partner did not alter the service character. The demand also failed on limitation, as the assessee was registered, had disclosed turnover in returns, and there was no evidence of fraud, suppression or misdeclaration to justify the extended period. The appeal succeeded and the impugned order was set aside with consequential reliefs. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445720 Business auxiliary service rendered under a joint venture arrangement for marketing a foreign principal's products in Romania was treated as export of service, because the foreign principal remained the real recipient and payment in convertible foreign exchange through an Indian partner did not alter the service character. The demand also failed on limitation, as the assessee was registered, had disclosed turnover in returns, and there was no evidence of fraud, suppression or misdeclaration to justify the extended period. The appeal succeeded and the impugned order was set aside with consequential reliefs. Case-Laws Service Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445720