https://www.taxtmi.com/caselaws?id=762705 CESTAT Kolkata disposed of appeal concerning service tax demand across multiple categories. Tribunal held that service tax demand of Rs.24,38,975 under Business Auxiliary Services was not sustainable as services were rendered to foreign entity, qualifying as export of services under Export of Services Rules 2005. Similarly, demand of Rs.4,23,586 under Commercial Training Services was rejected as training was received abroad. Extended period of limitation was held inapplicable due to absence of suppression with intent to evade tax. Interest liability for extended period was waived. Penalty under Section 78 was set aside, while penalties under Section 77 for non-registration and non-filing returns were upheld. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762705 CESTAT Kolkata disposed of appeal concerning service tax demand across multiple categories. Tribunal held that service tax demand of Rs.24,38,975 under Business Auxiliary Services was not sustainable as services were rendered to foreign entity, qualifying as export of services under Export of Services Rules 2005. Similarly, demand of Rs.4,23,586 under Commercial Training Services was rejected as training was received abroad. Extended period of limitation was held inapplicable due to absence of suppression with intent to evade tax. Interest liability for extended period was waived. Penalty under Section 78 was set aside, while penalties under Section 77 for non-registration and non-filing returns were upheld. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762705