https://www.taxtmi.com/caselaws?id=251542 The High Court upheld the Tribunal's decision, ruling that the services provided by the appellants' subsidiaries outside India did not qualify as services provided from India under the Export of Service Rules, 2005. Consequently, the appellants were deemed ineligible for a refund for the period before 27.02.2010. The Court also affirmed the Tribunal's interpretation of Section 66A, stating it does not apply to the Export of Service Rules, 2005. Additionally, the Court dismissed the appellants' alternative claim for a refund under Section 11B due to procedural non-compliance. The appeals were dismissed with no order as to costs. en-us Mon, 15 Sep 2014 00:00:00 +0530 Mon, 20 May 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251542 The High Court upheld the Tribunal's decision, ruling that the services provided by the appellants' subsidiaries outside India did not qualify as services provided from India under the Export of Service Rules, 2005. Consequently, the appellants were deemed ineligible for a refund for the period before 27.02.2010. The Court also affirmed the Tribunal's interpretation of Section 66A, stating it does not apply to the Export of Service Rules, 2005. Additionally, the Court dismissed the appellants' alternative claim for a refund under Section 11B due to procedural non-compliance. The appeals were dismissed with no order as to costs. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251542