https://www.taxtmi.com/caselaws?id=764008 CESTAT Ahmedabad allowed the appeal, setting aside the service tax demand raised under extended period for services provided by foreign service providers outside India during March 2006 to March 2008. The Tribunal held that revenue neutrality existed since the appellant would have been eligible for Cenvat credit against any service tax payable. The appellant had bona fide belief that services performed and received outside India were not taxable. Given revenue neutrality and absence of suppression of facts, extended period could not be invoked as there was no intention to evade service tax payment. en-us Mon, 22 Jul 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764008 CESTAT Ahmedabad allowed the appeal, setting aside the service tax demand raised under extended period for services provided by foreign service providers outside India during March 2006 to March 2008. The Tribunal held that revenue neutrality existed since the appellant would have been eligible for Cenvat credit against any service tax payable. The appellant had bona fide belief that services performed and received outside India were not taxable. Given revenue neutrality and absence of suppression of facts, extended period could not be invoked as there was no intention to evade service tax payment. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764008