https://www.taxtmi.com/caselaws?id=266883 Services rendered to a 100% export-oriented undertaking for use in providing services to overseas customers were treated as falling within export of services, because the record showed the output was ultimately consumed in the export stream. A Board circular and prior judicial pronouncements were relied on to support the position that such export-linked services are not liable to service tax. On that basis, the discussion concluded that the service tax demand could not survive and that exemption under Notification No. 21/2003-ST was available. en-us Wed, 26 Aug 2015 00:00:00 +0530 Mon, 26 Oct 2015 01:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266883 Services rendered to a 100% export-oriented undertaking for use in providing services to overseas customers were treated as falling within export of services, because the record showed the output was ultimately consumed in the export stream. A Board circular and prior judicial pronouncements were relied on to support the position that such export-linked services are not liable to service tax. On that basis, the discussion concluded that the service tax demand could not survive and that exemption under Notification No. 21/2003-ST was available. Case-Laws Service Tax Wed, 26 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266883