https://www.taxtmi.com/caselaws?id=261794 The Tribunal upheld the appellant's entitlement to the refund claim based on the export of service classification under the Rules, 2005, and dismissed the Revenue's Cross Objections. The appellant, a commission agent for a foreign counterpart, promoting products in India and procuring orders, was deemed to have exported services despite receiving payment in Indian currency. The Tribunal found the service consumption occurred outside India, qualifying it as an export of service under Rule 3(3)(i) of the Export of Services Rules, 2005. en-us Mon, 20 Oct 2014 00:00:00 +0530 Wed, 22 Jul 2015 06:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261794 The Tribunal upheld the appellant's entitlement to the refund claim based on the export of service classification under the Rules, 2005, and dismissed the Revenue's Cross Objections. The appellant, a commission agent for a foreign counterpart, promoting products in India and procuring orders, was deemed to have exported services despite receiving payment in Indian currency. The Tribunal found the service consumption occurred outside India, qualifying it as an export of service under Rule 3(3)(i) of the Export of Services Rules, 2005. Case-Laws Service Tax Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261794