https://www.taxtmi.com/caselaws?id=259302 The Tribunal upheld the lower appellate authority's decision to allow a refund of service tax amounting to Rs. 54,84,603, which was initially denied. It was determined that the services rendered qualified as exports under the Export of Service Rules, 2005, as the service recipient was abroad and payment was received in convertible foreign exchange. The revenue's appeal was rejected, and the respondent was entitled to the refund and any consequential relief. The Tribunal dismissed the revenue's appeal and upheld the decision in favor of the respondent. en-us Wed, 18 Mar 2015 00:00:00 +0530 Wed, 13 Jan 2016 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259302 The Tribunal upheld the lower appellate authority's decision to allow a refund of service tax amounting to Rs. 54,84,603, which was initially denied. It was determined that the services rendered qualified as exports under the Export of Service Rules, 2005, as the service recipient was abroad and payment was received in convertible foreign exchange. The revenue's appeal was rejected, and the respondent was entitled to the refund and any consequential relief. The Tribunal dismissed the revenue's appeal and upheld the decision in favor of the respondent. Case-Laws Service Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259302