https://www.taxtmi.com/caselaws?id=753580 CESTAT Chandigarh ruled in favor of the appellant regarding service tax refund maintainability and export service qualification. The tribunal held that refund appeals are maintainable without challenging assessment, following a Larger Bench precedent. The appellant's business promotion services to a US recipient qualified as export services, exempt from service tax. The lower authorities incorrectly applied the amended intermediary service definition from October 2014 to the dispute period of October 2013-March 2014, and wrongly characterized promotional services as technical services. The impugned order was set aside and appeal allowed. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753580 CESTAT Chandigarh ruled in favor of the appellant regarding service tax refund maintainability and export service qualification. The tribunal held that refund appeals are maintainable without challenging assessment, following a Larger Bench precedent. The appellant's business promotion services to a US recipient qualified as export services, exempt from service tax. The lower authorities incorrectly applied the amended intermediary service definition from October 2014 to the dispute period of October 2013-March 2014, and wrongly characterized promotional services as technical services. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753580