https://www.taxtmi.com/caselaws?id=242936 The Tribunal rejected the Revenue's appeal and affirmed that the respondents were eligible for the refund of service tax paid on commission received for sales and marketing of goods manufactured abroad. The decision was based on compliance with invoice requirements, confirmation of service export, and absence of unjust enrichment, supported by documentary evidence like debit notes, Foreign Inward Remittance Certificates (FIRCs), and Chartered Accountant certificates. The Tribunal emphasized the importance of the location of the service receiver in determining export of service, which in this case was abroad, and concluded that all necessary conditions were met by the respondents. en-us Tue, 23 Apr 2013 00:00:00 +0530 Thu, 11 Sep 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242936 The Tribunal rejected the Revenue's appeal and affirmed that the respondents were eligible for the refund of service tax paid on commission received for sales and marketing of goods manufactured abroad. The decision was based on compliance with invoice requirements, confirmation of service export, and absence of unjust enrichment, supported by documentary evidence like debit notes, Foreign Inward Remittance Certificates (FIRCs), and Chartered Accountant certificates. The Tribunal emphasized the importance of the location of the service receiver in determining export of service, which in this case was abroad, and concluded that all necessary conditions were met by the respondents. Case-Laws Service Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242936