https://www.taxtmi.com/caselaws?id=750932 CESTAT Chennai held that service tax demands under Business Auxiliary Service and Technical Inspection and Certification Service cannot be sustained against garment exporter. The appellant received payments from overseas buyer after deductions for bonus, inspection charges and recycling compensation. Department argued these constituted taxable services. However, Tribunal found that the buying agent providing quality check services was located in non-taxable territory with no agreement with appellant. Following identical precedents involving same parties, the Tribunal set aside service tax demands and penalties, allowing the appeal. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750932 CESTAT Chennai held that service tax demands under Business Auxiliary Service and Technical Inspection and Certification Service cannot be sustained against garment exporter. The appellant received payments from overseas buyer after deductions for bonus, inspection charges and recycling compensation. Department argued these constituted taxable services. However, Tribunal found that the buying agent providing quality check services was located in non-taxable territory with no agreement with appellant. Following identical precedents involving same parties, the Tribunal set aside service tax demands and penalties, allowing the appeal. Case-Laws Service Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750932