https://www.taxtmi.com/caselaws?id=245288 The appellant provided services to Indian and foreign clients, claiming services to foreign clients as 'export of service' exempt from service tax. The Revenue demanded service tax for services to foreign clients, arguing the services were entirely performed in India. The Tribunal found the services were partly performed abroad, granting relief to the appellant based on a previous decision. Regarding the delivery of reports to clients abroad, the Tribunal held that it constituted part performance abroad, upholding the appellant's appeal due to lack of contrary decisions presented. en-us Tue, 18 Feb 2014 00:00:00 +0530 Thu, 27 Nov 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245288 The appellant provided services to Indian and foreign clients, claiming services to foreign clients as 'export of service' exempt from service tax. The Revenue demanded service tax for services to foreign clients, arguing the services were entirely performed in India. The Tribunal found the services were partly performed abroad, granting relief to the appellant based on a previous decision. Regarding the delivery of reports to clients abroad, the Tribunal held that it constituted part performance abroad, upholding the appellant's appeal due to lack of contrary decisions presented. Case-Laws Service Tax Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245288