https://www.taxtmi.com/caselaws?id=252178 The tribunal ruled in favor of the appellants, setting aside the service tax demands. The services provided to Western Union were classified as export of service, as the location of the service recipient outside India determined the place of provision. The appellants acted as intermediaries for Western Union, and the services were used outside India, meeting the conditions for export of service under the Export of Service Rule, 2005. Therefore, the appellants were not liable to pay service tax on the commission received under the reverse charge mechanism for services rendered in India. en-us Thu, 07 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252178 The tribunal ruled in favor of the appellants, setting aside the service tax demands. The services provided to Western Union were classified as export of service, as the location of the service recipient outside India determined the place of provision. The appellants acted as intermediaries for Western Union, and the services were used outside India, meeting the conditions for export of service under the Export of Service Rule, 2005. Therefore, the appellants were not liable to pay service tax on the commission received under the reverse charge mechanism for services rendered in India. Case-Laws Service Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252178