https://www.taxtmi.com/caselaws?id=255030 The Appellate Tribunal held that the appellant, a 100% EOU-STP unit providing Scientific Testing and Consulting Services, was eligible for a refund claim on the ground of export of service. The Tribunal determined that the services rendered qualified as an export of service under the Export of Services Rules, 2005, emphasizing the delivery of testing and analysis reports outside India as a crucial aspect. Additionally, the Tribunal directed a fresh assessment on the nexus of input services with the output service, remanding the matter for further consideration in line with its observations. en-us Wed, 15 Oct 2014 00:00:00 +0530 Tue, 06 Jan 2015 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255030 The Appellate Tribunal held that the appellant, a 100% EOU-STP unit providing Scientific Testing and Consulting Services, was eligible for a refund claim on the ground of export of service. The Tribunal determined that the services rendered qualified as an export of service under the Export of Services Rules, 2005, emphasizing the delivery of testing and analysis reports outside India as a crucial aspect. Additionally, the Tribunal directed a fresh assessment on the nexus of input services with the output service, remanding the matter for further consideration in line with its observations. Case-Laws Service Tax Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255030