https://www.taxtmi.com/caselaws?id=758831 CESTAT Chandigarh held that consulting engineering services rendered by appellant to overseas principals during 2006-2009 qualified as export of services under Rule 3 of Export of Service Rules, 2005. Despite services being tailored for Indian projects, appellant had no direct communication with Indian entities and received consideration from overseas principals who uploaded approved designs to central repository. Service tax demand on club/association services abroad was set aside as services were utilized outside India. Appellant's liability for other services totaling Rs.5,29,728 plus interest was confirmed as previously paid, but all penalties were set aside. Appeal allowed in part. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758831 CESTAT Chandigarh held that consulting engineering services rendered by appellant to overseas principals during 2006-2009 qualified as export of services under Rule 3 of Export of Service Rules, 2005. Despite services being tailored for Indian projects, appellant had no direct communication with Indian entities and received consideration from overseas principals who uploaded approved designs to central repository. Service tax demand on club/association services abroad was set aside as services were utilized outside India. Appellant's liability for other services totaling Rs.5,29,728 plus interest was confirmed as previously paid, but all penalties were set aside. Appeal allowed in part. Case-Laws Service Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758831