https://www.taxtmi.com/caselaws?id=451074 CESTAT Mumbai allowed the appeal, setting aside service tax demands for April 2014-September 2015. The tribunal held that marketing and sales promotion services received from overseas entity could not be examined under pre-2012 Business Auxiliary Services definition as transactions occurred post-negative list regime. Services qualified as intermediary services under POPS Rules with place of provision being Dubai, making them non-taxable in India. Free supplies of materials to construction service providers were held outside taxable value under Section 67. Extended limitation period was deemed unjustified as dispute was revenue neutral. All service tax demands and penalties were set aside. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451074 CESTAT Mumbai allowed the appeal, setting aside service tax demands for April 2014-September 2015. The tribunal held that marketing and sales promotion services received from overseas entity could not be examined under pre-2012 Business Auxiliary Services definition as transactions occurred post-negative list regime. Services qualified as intermediary services under POPS Rules with place of provision being Dubai, making them non-taxable in India. Free supplies of materials to construction service providers were held outside taxable value under Section 67. Extended limitation period was deemed unjustified as dispute was revenue neutral. All service tax demands and penalties were set aside. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451074