https://www.taxtmi.com/caselaws?id=469434 Business auxiliary services performed for an overseas recipient and paid for in convertible foreign exchange are treated as export of service when the benefit accrues outside India, so the service tax demand was unsustainable on that analysis. The note also states that penalty for ineligible CENVAT credit was not justified where the credit had already been reversed with interest before the show cause notice, although the earlier appropriation of the amount paid remained undisturbed. The overall effect described is only partial relief, with interference limited to the tax demand and penalty. 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 performed for an overseas recipient and paid for in convertible foreign exchange are treated as export of service when the benefit accrues outside India, so the service tax demand was unsustainable on that analysis. The note also states that penalty for ineligible CENVAT credit was not justified where the credit had already been reversed with interest before the show cause notice, although the earlier appropriation of the amount paid remained undisturbed. The overall effect described is only partial relief, with interference limited to the tax demand and penalty. Case-Laws Service Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469434