https://www.taxtmi.com/caselaws?id=243842 The Tribunal upheld the Commissioner (Appeals) decision, determining that the services provided by the respondent to foreign principals constituted export of services under the Export of Service Rules, 2005. The Tribunal found that the services met the criteria of being used outside India for business purposes, with payment received in convertible foreign exchange. The Revenue's appeal was dismissed as the conditions for export of service were satisfied, supported by Foreign Exchange Remittance Certificates. en-us Thu, 02 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243842 The Tribunal upheld the Commissioner (Appeals) decision, determining that the services provided by the respondent to foreign principals constituted export of services under the Export of Service Rules, 2005. The Tribunal found that the services met the criteria of being used outside India for business purposes, with payment received in convertible foreign exchange. The Revenue's appeal was dismissed as the conditions for export of service were satisfied, supported by Foreign Exchange Remittance Certificates. Case-Laws Service Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243842