https://www.taxtmi.com/caselaws?id=762362 The appellate tribunal concluded that the order by the Commissioner (Appeals) was legally unsustainable. The tribunal set aside the impugned order, allowing the appellant's appeal, on the grounds that the demand confirmation and invocation of the extended limitation period were unjustified. The tribunal found no evidence of suppression and noted that the Original Authority had correctly accepted the appellant's activity as 'export of service' with supporting evidence, including the acceptance of export proceeds. Consequently, the tribunal ruled in favor of the appellant, dismissing the Revenue's appeal. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762362 The appellate tribunal concluded that the order by the Commissioner (Appeals) was legally unsustainable. The tribunal set aside the impugned order, allowing the appellant's appeal, on the grounds that the demand confirmation and invocation of the extended limitation period were unjustified. The tribunal found no evidence of suppression and noted that the Original Authority had correctly accepted the appellant's activity as 'export of service' with supporting evidence, including the acceptance of export proceeds. Consequently, the tribunal ruled in favor of the appellant, dismissing the Revenue's appeal. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762362