https://www.taxtmi.com/caselaws?id=259828 The Commissioner (Appeals) ruled in favor of the respondent in a service tax refund claim case involving marketing support services provided to an overseas principal. The Commissioner determined that the services qualified as export services as they were provided for a foreign entity, with payments made in foreign exchange, and the benefit accrued outside India. The decision highlighted that the doctrine of unjust enrichment did not apply in cases of export services. The Revenue's appeal was dismissed, affirming the Commissioner's decision that the service tax paid was refundable. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 14 Oct 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259828 The Commissioner (Appeals) ruled in favor of the respondent in a service tax refund claim case involving marketing support services provided to an overseas principal. The Commissioner determined that the services qualified as export services as they were provided for a foreign entity, with payments made in foreign exchange, and the benefit accrued outside India. The decision highlighted that the doctrine of unjust enrichment did not apply in cases of export services. The Revenue's appeal was dismissed, affirming the Commissioner's decision that the service tax paid was refundable. Case-Laws Service Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259828