https://www.taxtmi.com/caselaws?id=765464 CESTAT Ahmedabad rejected the appeal regarding classification of after-sales services and promotion of goods for July 2012 to September 2014. The tribunal held that appellant's technical services, promotional quality design, installation, commissioning and testing services provided to Koch Membrane USA clients in India constituted intermediary services under Notification 28/2012-ST, not export of services. Services were subject to service tax as they facilitated arrangements between buyers and Koch Membrane Systems USA within India's Place of Provisions Rules 2012. Extended limitation period was justified due to appellant's non-disclosure of relevant information. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765464 CESTAT Ahmedabad rejected the appeal regarding classification of after-sales services and promotion of goods for July 2012 to September 2014. The tribunal held that appellant's technical services, promotional quality design, installation, commissioning and testing services provided to Koch Membrane USA clients in India constituted intermediary services under Notification 28/2012-ST, not export of services. Services were subject to service tax as they facilitated arrangements between buyers and Koch Membrane Systems USA within India's Place of Provisions Rules 2012. Extended limitation period was justified due to appellant's non-disclosure of relevant information. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765464