https://www.taxtmi.com/caselaws?id=761939 CESTAT Kolkata allowed the appeal, setting aside service tax demands. For business auxiliary services provided to foreign entities with payment in convertible foreign exchange, no service tax was payable under Export of Services Rules 2005. For erection/commissioning services during 2008-12, turnover remained below threshold limits exempting service tax liability. For 2012-13, appellant had already paid required service tax exceeding actual liability after threshold exemption. Extended period demands were time-barred as no suppression was established, with appellant maintaining proper declarations and filing returns regularly. en-us Tue, 19 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 08:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761939 CESTAT Kolkata allowed the appeal, setting aside service tax demands. For business auxiliary services provided to foreign entities with payment in convertible foreign exchange, no service tax was payable under Export of Services Rules 2005. For erection/commissioning services during 2008-12, turnover remained below threshold limits exempting service tax liability. For 2012-13, appellant had already paid required service tax exceeding actual liability after threshold exemption. Extended period demands were time-barred as no suppression was established, with appellant maintaining proper declarations and filing returns regularly. Case-Laws Service Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761939