https://www.taxtmi.com/caselaws?id=253990 The Tribunal ruled in favor of the appellant, confirming their entitlement to the refund claim as a case of Export of Service under the relevant rules. The Tribunal held that despite the service being consumed in India, it qualified as an export of service under the Export of Service Rules, 2005. Payment received in Indian currency on behalf of the foreign service recipient did not disqualify the service from being considered an export. The Revenue's Cross Objections were dismissed for lacking merit, upholding the Commissioner's decision to allow the refund claim. en-us Mon, 20 Oct 2014 00:00:00 +0530 Tue, 25 Nov 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253990 The Tribunal ruled in favor of the appellant, confirming their entitlement to the refund claim as a case of Export of Service under the relevant rules. The Tribunal held that despite the service being consumed in India, it qualified as an export of service under the Export of Service Rules, 2005. Payment received in Indian currency on behalf of the foreign service recipient did not disqualify the service from being considered an export. The Revenue's Cross Objections were dismissed for lacking merit, upholding the Commissioner's decision to allow the refund claim. Case-Laws Service Tax Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253990