https://www.taxtmi.com/caselaws?id=775574 The CESTAT held that the appellant's services constituted export of services, as the commission earned from foreign companies was received in convertible foreign currency and the benefits of the distributorship agreement accrued to recipients outside India. The department failed to produce evidence that services were partly received in India. The introduction of a new issue regarding non-receipt of payment in foreign currency was beyond the original show cause notice and thus unsustainable. There was no evidence of suppression of facts or intent to evade tax, rendering invocation of extended limitation period invalid. Consequently, the service tax demand, interest, and penalty were set aside. The appeal was allowed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775574 The CESTAT held that the appellant's services constituted export of services, as the commission earned from foreign companies was received in convertible foreign currency and the benefits of the distributorship agreement accrued to recipients outside India. The department failed to produce evidence that services were partly received in India. The introduction of a new issue regarding non-receipt of payment in foreign currency was beyond the original show cause notice and thus unsustainable. There was no evidence of suppression of facts or intent to evade tax, rendering invocation of extended limitation period invalid. Consequently, the service tax demand, interest, and penalty were set aside. The appeal was allowed. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775574