https://www.taxtmi.com/caselaws?id=259865 The Tribunal held that services provided by the appellant to their parent organization constituted exports under the Export of Service Rules, 2005. The Tribunal emphasized that the service recipient's location determines the place of service provision, confirming that the service was rendered outside India. Therefore, the appeal was allowed, and the impugned order for a service tax demand and penalties was set aside. en-us Thu, 12 Feb 2015 00:00:00 +0530 Sun, 24 May 2015 00:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259865 The Tribunal held that services provided by the appellant to their parent organization constituted exports under the Export of Service Rules, 2005. The Tribunal emphasized that the service recipient's location determines the place of service provision, confirming that the service was rendered outside India. Therefore, the appeal was allowed, and the impugned order for a service tax demand and penalties was set aside. Case-Laws Service Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259865