https://www.taxtmi.com/caselaws?id=311100 CESTAT Ahmedabad set aside penalties imposed on manufacturer-exporter despite service tax payment. Appellant challenged taxability of Market Survey fees, Export Promotional Expenses, Technical Fees, Consultant Fees, and Legal Professional Consultancy services. Tribunal found revenue neutrality as appellant was eligible for cenvat credit on service tax paid under reverse charge mechanism for export-related services. Following established precedents, penalties were deemed unsustainable in revenue neutral situations without malafide intent. Service tax payment and interest were maintained per appellant's concession. Appeal allowed partially with impugned order modified. en-us Fri, 14 Jul 2023 00:00:00 +0530 Thu, 07 Dec 2023 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311100 CESTAT Ahmedabad set aside penalties imposed on manufacturer-exporter despite service tax payment. Appellant challenged taxability of Market Survey fees, Export Promotional Expenses, Technical Fees, Consultant Fees, and Legal Professional Consultancy services. Tribunal found revenue neutrality as appellant was eligible for cenvat credit on service tax paid under reverse charge mechanism for export-related services. Following established precedents, penalties were deemed unsustainable in revenue neutral situations without malafide intent. Service tax payment and interest were maintained per appellant's concession. Appeal allowed partially with impugned order modified. Case-Laws Service Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311100