https://www.taxtmi.com/caselaws?id=779601 CESTAT allowed the appeal, holding that invocation of the extended period of limitation and imposition of penalty were unsustainable. Repair and maintenance of foreign ships docked in India were treated as "delivery outside India" and "used outside India" for the period prior to 01.03.2007, since the ships left territorial waters after repair and payments were in convertible foreign currency, satisfying Export Service Rules and administrative clarifications. Following the relevant judicial ratio, the demand confirmed by the lower authority was set aside and the appeal was allowed. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779601 CESTAT allowed the appeal, holding that invocation of the extended period of limitation and imposition of penalty were unsustainable. Repair and maintenance of foreign ships docked in India were treated as "delivery outside India" and "used outside India" for the period prior to 01.03.2007, since the ships left territorial waters after repair and payments were in convertible foreign currency, satisfying Export Service Rules and administrative clarifications. Following the relevant judicial ratio, the demand confirmed by the lower authority was set aside and the appeal was allowed. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779601