https://www.taxtmi.com/caselaws?id=762196 CESTAT Ahmedabad remanded the matter back to the Adjudicating Authority for fresh consideration regarding classification of intermediary services and applicability of extended limitation period. The appellant provided intermediary services to foreign recipients from July 2012 to September 2015 without paying Service Tax, claiming services were exported. Department contended services were business auxiliary services within taxable territory. CESTAT noted similar demand for March 2005 to September 2008 was dropped by department, and relied on precedent from SNQS International case endorsed by SC. The Authority was directed to make specific findings on extended limitation period applicability. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762196 CESTAT Ahmedabad remanded the matter back to the Adjudicating Authority for fresh consideration regarding classification of intermediary services and applicability of extended limitation period. The appellant provided intermediary services to foreign recipients from July 2012 to September 2015 without paying Service Tax, claiming services were exported. Department contended services were business auxiliary services within taxable territory. CESTAT noted similar demand for March 2005 to September 2008 was dropped by department, and relied on precedent from SNQS International case endorsed by SC. The Authority was directed to make specific findings on extended limitation period applicability. Case-Laws Service Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762196