https://www.taxtmi.com/caselaws?id=771099 CESTAT Allahabad ruled on place of supply for intermediary services, design services, and business support services under POPS Rules 2012. The tribunal held that intermediary services for goods became taxable from 01.10.2014 following Rule 2(f) amendment. However, design and development services were deemed export services as recipient was outside India and no third party involvement existed. The extended limitation period was rejected as no suppression of facts was found, given the appellant's voluntary registration and tax payments. The demand was set aside. en-us Tue, 20 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771099 CESTAT Allahabad ruled on place of supply for intermediary services, design services, and business support services under POPS Rules 2012. The tribunal held that intermediary services for goods became taxable from 01.10.2014 following Rule 2(f) amendment. However, design and development services were deemed export services as recipient was outside India and no third party involvement existed. The extended limitation period was rejected as no suppression of facts was found, given the appellant's voluntary registration and tax payments. The demand was set aside. Case-Laws Service Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771099