https://www.taxtmi.com/caselaws?id=447324 The Tribunal set aside the impugned order, allowing the appeal by the appellant, an exporter, who was not considered the recipient of the service provided by the Foreign Bank. The demand for Service Tax under Business Auxiliary Services (BAS) was deemed incorrect, as the charges were classifiable under Banking and Financial services. The Tribunal also acknowledged the revenue neutrality of the demand and found the extended period demand unsustainable due to the appellant's bona fide belief and compliance with filing returns. Judgment was pronounced on 21.12.2023. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447324 The Tribunal set aside the impugned order, allowing the appeal by the appellant, an exporter, who was not considered the recipient of the service provided by the Foreign Bank. The demand for Service Tax under Business Auxiliary Services (BAS) was deemed incorrect, as the charges were classifiable under Banking and Financial services. The Tribunal also acknowledged the revenue neutrality of the demand and found the extended period demand unsustainable due to the appellant's bona fide belief and compliance with filing returns. Judgment was pronounced on 21.12.2023. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447324