https://www.taxtmi.com/caselaws?id=211318 The Tribunal allowed the appeal, ruling in favor of the service provider in India. It held that the appellant fulfilled the conditions for exporting taxable services under Rule 3 of Export Service Rules, 2005. The service provider was deemed eligible for a refund of the service tax paid as the conservation of foreign exchange through the payment arrangement made by the foreign recipient demonstrated the export of service. The absence of the foreign entity's office in India was a crucial factor in determining the service provider's liability for service tax on the commission received. en-us Mon, 05 Sep 2011 00:00:00 +0530 Thu, 23 May 2013 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211318 The Tribunal allowed the appeal, ruling in favor of the service provider in India. It held that the appellant fulfilled the conditions for exporting taxable services under Rule 3 of Export Service Rules, 2005. The service provider was deemed eligible for a refund of the service tax paid as the conservation of foreign exchange through the payment arrangement made by the foreign recipient demonstrated the export of service. The absence of the foreign entity's office in India was a crucial factor in determining the service provider's liability for service tax on the commission received. Case-Laws Service Tax Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211318