https://www.taxtmi.com/caselaws?id=78372 The Tribunal held that the services rendered by the appellants qualified as 'export of service' during the relevant periods. The recipient, IBM USA, was located outside India and paid in convertible foreign exchange, aligning with CBEC Circular guidelines. Consequently, the Tribunal ruled in favor of the appellants, stating they were not liable for service tax, interest, or penalties. A waiver of pre-deposit was ordered, and the recovery of dues was stayed pending the appeal decision. en-us Mon, 14 Dec 2009 00:00:00 +0530 Thu, 02 May 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78372 The Tribunal held that the services rendered by the appellants qualified as 'export of service' during the relevant periods. The recipient, IBM USA, was located outside India and paid in convertible foreign exchange, aligning with CBEC Circular guidelines. Consequently, the Tribunal ruled in favor of the appellants, stating they were not liable for service tax, interest, or penalties. A waiver of pre-deposit was ordered, and the recovery of dues was stayed pending the appeal decision. Case-Laws Service Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78372