https://www.taxtmi.com/caselaws?id=263329 The Tribunal upheld the Commissioner (Appeals)' decision to approve the refund claim in favor of the Respondents, a private limited company, for excess service tax paid on export services. It determined that the services provided met the criteria for export under Rule 3(2)(a) of Export Service Rules, 2005, as the services were utilized by the client company in Japan and payment was received in convertible foreign exchange. The Tribunal emphasized that the location of the service receiver, not the place of performance, determines export, and dismissed the Revenue's appeal challenging the refund approval. en-us Wed, 01 Jul 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263329 The Tribunal upheld the Commissioner (Appeals)' decision to approve the refund claim in favor of the Respondents, a private limited company, for excess service tax paid on export services. It determined that the services provided met the criteria for export under Rule 3(2)(a) of Export Service Rules, 2005, as the services were utilized by the client company in Japan and payment was received in convertible foreign exchange. The Tribunal emphasized that the location of the service receiver, not the place of performance, determines export, and dismissed the Revenue's appeal challenging the refund approval. Case-Laws Service Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263329