https://www.taxtmi.com/caselaws?id=249672 The Tribunal rejected the preliminary objection on jurisdiction and classified the services of GE India Technology Centre Pvt. Ltd. as 'Scientific or Technical Consultancy Services'. It determined that GE ITC was not merely an extended arm of GE USA and disagreed with the Revenue's argument on the method of determining consideration. The Tribunal found the appellant compliant with Rule 3(2) of the Export of Services Rules, 2005 and directed the original authority to verify the nexus between input and output services for refund sanctioning within three months. The impugned order was set aside, and the Revenue's appeal was rejected. en-us Thu, 12 Jun 2014 00:00:00 +0530 Mon, 19 Jan 2015 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249672 The Tribunal rejected the preliminary objection on jurisdiction and classified the services of GE India Technology Centre Pvt. Ltd. as 'Scientific or Technical Consultancy Services'. It determined that GE ITC was not merely an extended arm of GE USA and disagreed with the Revenue's argument on the method of determining consideration. The Tribunal found the appellant compliant with Rule 3(2) of the Export of Services Rules, 2005 and directed the original authority to verify the nexus between input and output services for refund sanctioning within three months. The impugned order was set aside, and the Revenue's appeal was rejected. Case-Laws Service Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249672