https://www.taxtmi.com/caselaws?id=263329 Procurement of orders in India for a Japanese foreign client, with commission received in convertible foreign exchange, qualified as export of service under Rule 3(2)(a) because the service was provided from India and used outside India. The effective benefit accrued to the foreign client in Japan, and the fact that the goods were ultimately supplied to customers in India did not change the character of the service. The refund of service tax was therefore correctly allowed. 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 Procurement of orders in India for a Japanese foreign client, with commission received in convertible foreign exchange, qualified as export of service under Rule 3(2)(a) because the service was provided from India and used outside India. The effective benefit accrued to the foreign client in Japan, and the fact that the goods were ultimately supplied to customers in India did not change the character of the service. The refund of service tax was therefore correctly allowed. Case-Laws Service Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263329