https://www.taxtmi.com/caselaws?id=75974 CESTAT, MUMBAI - Appeal allowed. Tribunal held that denial of refund of service tax paid by the appellant as a commission agent under Rule 5 of the Export of Services Rules, 2005 was contrary to law and CBEC clarification. The business-auxiliary services rendered in India resulted in benefits accruing to recipients outside India when purchase orders were received and acted upon abroad; therefore the export condition under Rules 3 and 5 was satisfied and the appellant is entitled to refund. en-us Thu, 14 Jan 2010 00:00:00 +0530 Fri, 14 Nov 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75974 CESTAT, MUMBAI - Appeal allowed. Tribunal held that denial of refund of service tax paid by the appellant as a commission agent under Rule 5 of the Export of Services Rules, 2005 was contrary to law and CBEC clarification. The business-auxiliary services rendered in India resulted in benefits accruing to recipients outside India when purchase orders were received and acted upon abroad; therefore the export condition under Rules 3 and 5 was satisfied and the appellant is entitled to refund. Case-Laws Service Tax Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75974