AdvertisementCommissioner Vs U. V. Graphics Technologies Pvt. Ltd. (CESTAT Allahabad) The Revenue filed an appeal against Order-in-Appeal No. NOI-EXCUS-001-APP-800-20-21 dated 16.10.2020, whereby the Commissioner (Appeals), Central Goods & Service Tax, Noida, upheld the order of the Original Authority dropping the service tax demand raised against the respondent by treating the services provided to its overseas clients as export of services. The respondent had entered into an agreement with its overseas client for identifying prospective customers for the sale of the client’s goods. After identif...