https://www.taxtmi.com/caselaws?id=249414 The tribunal upheld the Commissioner (Appeals)'s decision that services provided outside India qualified as exports under Rule 3 (1) (iii) of the Export of Service Rules, 2005. The appeal against the rejection of the refund claim of service tax paid under Business Auxiliary Service was dismissed, as the services were deemed to have been received outside India, benefiting from the export status. en-us Fri, 25 Apr 2014 00:00:00 +0530 Mon, 07 Sep 2015 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249414 The tribunal upheld the Commissioner (Appeals)'s decision that services provided outside India qualified as exports under Rule 3 (1) (iii) of the Export of Service Rules, 2005. The appeal against the rejection of the refund claim of service tax paid under Business Auxiliary Service was dismissed, as the services were deemed to have been received outside India, benefiting from the export status. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249414