https://www.taxtmi.com/caselaws?id=760747 Export of own goods through a group company under an EPCG arrangement was not treated as taxable business support service because the arrangement did not involve outsourcing of business functions; the demand was therefore dropped. CENVAT credit on club membership renewal fees was allowed where the memberships were used for business meetings and sales promotion, so the club-membership exclusion did not apply. Suo motu re-credit in the CENVAT account was found time-barred on the facts, as the later demand related to amounts paid twice or in excess and had not been raised in audit. Penalty on the royalty-related demand was also not leviable because tax and interest had already been paid before the show cause notice. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760747 Export of own goods through a group company under an EPCG arrangement was not treated as taxable business support service because the arrangement did not involve outsourcing of business functions; the demand was therefore dropped. CENVAT credit on club membership renewal fees was allowed where the memberships were used for business meetings and sales promotion, so the club-membership exclusion did not apply. Suo motu re-credit in the CENVAT account was found time-barred on the facts, as the later demand related to amounts paid twice or in excess and had not been raised in audit. Penalty on the royalty-related demand was also not leviable because tax and interest had already been paid before the show cause notice. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760747