https://www.taxtmi.com/caselaws?id=250284 The Tribunal granted waiver of predeposit and stayed recovery during the appeal in favor of the applicant in a case concerning the qualification of services as export under Rule 3(1) of Export of Service Rules. The Tribunal found that the services facilitated direct purchases by Decathalon SA, France from Indian suppliers, with payments made directly to the suppliers, leading to a prima facie acceptance of the export of service qualification. Additionally, the Tribunal considered the location of the service receiver and the accrual of benefits outside India as crucial factors in its decision. en-us Mon, 19 May 2014 00:00:00 +0530 Thu, 07 Aug 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250284 The Tribunal granted waiver of predeposit and stayed recovery during the appeal in favor of the applicant in a case concerning the qualification of services as export under Rule 3(1) of Export of Service Rules. The Tribunal found that the services facilitated direct purchases by Decathalon SA, France from Indian suppliers, with payments made directly to the suppliers, leading to a prima facie acceptance of the export of service qualification. Additionally, the Tribunal considered the location of the service receiver and the accrual of benefits outside India as crucial factors in its decision. Case-Laws Service Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250284