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Exemption Confirmed: Export Services Under Business Auxiliary Service Not Subject to Service Tax; Extended Limitation Period Inapplicable.

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....Exemption from payment of service tax - export of service - business auxiliary service (BAS) - It is evident that not only had the appellant rendered ‘export of service’, be it under the 2005 Rules or under the 2012 Rules, but the extended period of limitation also could not have been invoked in the facts and circumstances of the case - AT....

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Exemption Confirmed: Export Services Under Business Auxiliary Service Not Subject to Service Tax; Extended Limitation Period Inapplicable.