https://www.taxtmi.com/caselaws?id=235021 The Tribunal ruled in favor of the appellant, a General Sales Agent for foreign airlines, in a tax dispute concerning the taxability of a 3% commission received from airlines without offices in India. The Tribunal held that the services provided should be treated as export of service under Rule 3 of the Export of Service Rules, aligning with the precedent set in the Paul Merchants Ltd. case. Consequently, the Tribunal granted the stay application, waiving the pre-deposit requirement and halting the recovery of the amount until the appeal's final decision. en-us Tue, 12 Mar 2013 00:00:00 +0530 Mon, 08 Jul 2013 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235021 The Tribunal ruled in favor of the appellant, a General Sales Agent for foreign airlines, in a tax dispute concerning the taxability of a 3% commission received from airlines without offices in India. The Tribunal held that the services provided should be treated as export of service under Rule 3 of the Export of Service Rules, aligning with the precedent set in the Paul Merchants Ltd. case. Consequently, the Tribunal granted the stay application, waiving the pre-deposit requirement and halting the recovery of the amount until the appeal's final decision. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235021