https://www.taxtmi.com/caselaws?id=261031 The Tribunal held that the service provided by the respondent qualified as an export of service under the Export of Service Rules, 2005, as the service was limited to order procurement for a foreign entity. The Tribunal rejected the argument that the rebate claim was time-barred, emphasizing the importance of raising all relevant issues at the appropriate stages. Consequently, the appeal was dismissed, granting the respondent consequential benefits as per the law. The judgment clarifies the criteria for determining export of services and underscores the need to meet specified conditions and address issues effectively within the legal process. en-us Tue, 21 Apr 2015 00:00:00 +0530 Tue, 30 Jun 2015 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261031 The Tribunal held that the service provided by the respondent qualified as an export of service under the Export of Service Rules, 2005, as the service was limited to order procurement for a foreign entity. The Tribunal rejected the argument that the rebate claim was time-barred, emphasizing the importance of raising all relevant issues at the appropriate stages. Consequently, the appeal was dismissed, granting the respondent consequential benefits as per the law. The judgment clarifies the criteria for determining export of services and underscores the need to meet specified conditions and address issues effectively within the legal process. Case-Laws Service Tax Tue, 21 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261031