Appellant not liable for service tax under 'Business Support ...

IT firm's own exports not taxable as support service. Membership fees for business promotion allowed as CENVAT credit.

Case Laws Service Tax

October 26, 2024

Appellant not liable for service tax under 'Business Support Service' category as it exported its own goods, not providing support services to another entity. CENVAT credit on club membership fees allowed as meetings organized for sales promotion activities. Suo-moto re-credit to CENVAT account without documentary evidence not permissible. No penalty imposable as tax paid before show cause notice. Demand barred by limitation as periodical audits conducted. Impugned order set aside, appeal allowed.

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Appellant not liable for service tax under 'Business Support ...

IT firm's own exports not taxable as support service. Membership fees for business promotion allowed as CENVAT credit.

Case Laws Service Tax

October 26, 2024

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