https://www.taxtmi.com/caselaws?id=259868 The Tribunal and High Court held that services provided by M/s Maersk India Pvt Ltd to overseas clients were export services and thus exempt from service tax. The courts emphasized that the services were consumed abroad and paid for in convertible foreign exchange, meeting the criteria for exemption. The revenue's appeal was dismissed, confirming that the services fell outside the scope of service tax due to exemption notifications and the nature of the services as exports. en-us Tue, 24 Feb 2015 00:00:00 +0530 Fri, 04 Sep 2015 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259868 The Tribunal and High Court held that services provided by M/s Maersk India Pvt Ltd to overseas clients were export services and thus exempt from service tax. The courts emphasized that the services were consumed abroad and paid for in convertible foreign exchange, meeting the criteria for exemption. The revenue's appeal was dismissed, confirming that the services fell outside the scope of service tax due to exemption notifications and the nature of the services as exports. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259868