https://www.taxtmi.com/caselaws?id=757508 CESTAT Bangalore held that appellant's services were correctly classified as Business Auxiliary Services rather than Technical Inspection and Certification Services, as they were performed on behalf of parent company and certificates were issued by parent company. Services qualified as export of services under Export of Service Rules 2005 Rule 3(1)(ii) since they were partly performed outside India. No service tax liability arose on export of services. Extended period of limitation and penalty were not applicable as appellant regularly filed returns and paid tax on domestic services, with no suppression of facts. Appeal allowed and impugned order set aside. en-us Fri, 23 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757508 CESTAT Bangalore held that appellant's services were correctly classified as Business Auxiliary Services rather than Technical Inspection and Certification Services, as they were performed on behalf of parent company and certificates were issued by parent company. Services qualified as export of services under Export of Service Rules 2005 Rule 3(1)(ii) since they were partly performed outside India. No service tax liability arose on export of services. Extended period of limitation and penalty were not applicable as appellant regularly filed returns and paid tax on domestic services, with no suppression of facts. Appeal allowed and impugned order set aside. Case-Laws Service Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757508