https://www.taxtmi.com/caselaws?id=780969 CESTAT held that the appellant's Business Auxiliary Services and Business Support Services provided to foreign group companies qualify as export of services under the Export of Services Rules, so service tax demand on those services is unsustainable. Service tax on reimbursements of expenses incurred for group companies was held not exigible. Cenvat credit/demand relating to input services used in trading of goods for the 2008-10 period was rejected, the amendment on trading being prospective from 01.04.2011. Extended limitation could not be invoked for suppression, and interest/penalty did not arise where the demand failed. Impugned order set aside; appeal allowed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780969 CESTAT held that the appellant's Business Auxiliary Services and Business Support Services provided to foreign group companies qualify as export of services under the Export of Services Rules, so service tax demand on those services is unsustainable. Service tax on reimbursements of expenses incurred for group companies was held not exigible. Cenvat credit/demand relating to input services used in trading of goods for the 2008-10 period was rejected, the amendment on trading being prospective from 01.04.2011. Extended limitation could not be invoked for suppression, and interest/penalty did not arise where the demand failed. Impugned order set aside; appeal allowed. Case-Laws Service Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780969