https://www.taxtmi.com/caselaws?id=446799 CESTAT Chennai set aside service tax demand of Rs. 36,36,856/- against appellant authorized by Malaysian Government for screening tests and biometric registration of employment seekers. Appellant collected Rs. 2000/- per candidate including US$ 30 paid to Malaysian entity. Tribunal held appellant acted as pure agent for biometric registration fees, with remaining amount exempt under medical screening notification. Since appellant succeeded on merits, extended period invocation was not examined. Appeal allowed. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446799 CESTAT Chennai set aside service tax demand of Rs. 36,36,856/- against appellant authorized by Malaysian Government for screening tests and biometric registration of employment seekers. Appellant collected Rs. 2000/- per candidate including US$ 30 paid to Malaysian entity. Tribunal held appellant acted as pure agent for biometric registration fees, with remaining amount exempt under medical screening notification. Since appellant succeeded on merits, extended period invocation was not examined. Appeal allowed. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446799