https://www.taxtmi.com/caselaws?id=760081 CESTAT Bangalore ruled in favor of appellant who filed NIL ST-3 returns and faced service tax demand. The tribunal held that e-learning course content development and online tutoring services provided to USA and UAE recipients constituted export of services, not taxable Online Information and Database Access services. Training under Gujarat's skill development program was exempt as it involved NCVT certification. Service tax demand on "other receipts" was rejected as these related to fabric trading, not service provision. The tribunal found the Commissioner's findings contradictory and unsupported by evidence. Appeal was allowed and impugned order set aside. en-us Thu, 26 Sep 2024 00:00:00 +0530 Tue, 15 Oct 2024 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760081 CESTAT Bangalore ruled in favor of appellant who filed NIL ST-3 returns and faced service tax demand. The tribunal held that e-learning course content development and online tutoring services provided to USA and UAE recipients constituted export of services, not taxable Online Information and Database Access services. Training under Gujarat's skill development program was exempt as it involved NCVT certification. Service tax demand on "other receipts" was rejected as these related to fabric trading, not service provision. The tribunal found the Commissioner's findings contradictory and unsupported by evidence. Appeal was allowed and impugned order set aside. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760081