https://www.taxtmi.com/caselaws?id=762769 The CESTAT New Delhi ruled in favor of the appellant on all issues. The tribunal held that marketing support services provided to a foreign corporation constituted export of services since benefits accrued outside India, despite services being rendered domestically. Service tax was correctly paid at 10.12% rate prevailing when services were rendered, not the enhanced 12.24% rate applicable at payment time. The appellant was entitled to abatement benefits under notification 1/2006-ST for turnkey projects. The extended limitation period was wrongly invoked as the department failed to substantiate allegations of willful suppression of material facts. The demand was set aside and appeal allowed. en-us Fri, 29 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762769 The CESTAT New Delhi ruled in favor of the appellant on all issues. The tribunal held that marketing support services provided to a foreign corporation constituted export of services since benefits accrued outside India, despite services being rendered domestically. Service tax was correctly paid at 10.12% rate prevailing when services were rendered, not the enhanced 12.24% rate applicable at payment time. The appellant was entitled to abatement benefits under notification 1/2006-ST for turnkey projects. The extended limitation period was wrongly invoked as the department failed to substantiate allegations of willful suppression of material facts. The demand was set aside and appeal allowed. Case-Laws Service Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762769