https://www.taxtmi.com/caselaws?id=469434 Business auxiliary services rendered to an overseas recipient for consideration received in convertible foreign exchange qualify as export of service where the benefit accrues outside India, notwithstanding that some activities are performed in India. The service tax demand was therefore unsustainable. Ineligible CENVAT credit reversed with interest before issuance of the show cause notice did not justify penalty, although appropriation of the amount paid remained undisturbed. Relief was accordingly granted against the service tax demand and penalty, while the reversed credit was retained. en-us Thu, 12 Jun 2025 00:00:00 +0530 Wed, 17 Jun 2026 19:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469434 Business auxiliary services rendered to an overseas recipient for consideration received in convertible foreign exchange qualify as export of service where the benefit accrues outside India, notwithstanding that some activities are performed in India. The service tax demand was therefore unsustainable. Ineligible CENVAT credit reversed with interest before issuance of the show cause notice did not justify penalty, although appropriation of the amount paid remained undisturbed. Relief was accordingly granted against the service tax demand and penalty, while the reversed credit was retained. Case-Laws Service Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469434