https://www.taxtmi.com/caselaws?id=1448 The Tribunal ruled in favor of the appellant, a Courier Agency Services provider, in a case concerning the applicability of service tax on the export of courier services. The Tribunal agreed with the appellant's argument that services partly performed outside India should be considered as performed outside India, leading to a full waiver of the pre-deposit amount and a stay on its recovery. The judgment clarifies the interpretation of "export of service" in the context of courier services, emphasizing the need to consider specific provisions and circulars to determine tax liability on exported services. en-us Fri, 02 Mar 2007 00:00:00 +0530 Tue, 22 Sep 2009 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1448 The Tribunal ruled in favor of the appellant, a Courier Agency Services provider, in a case concerning the applicability of service tax on the export of courier services. The Tribunal agreed with the appellant's argument that services partly performed outside India should be considered as performed outside India, leading to a full waiver of the pre-deposit amount and a stay on its recovery. The judgment clarifies the interpretation of "export of service" in the context of courier services, emphasizing the need to consider specific provisions and circulars to determine tax liability on exported services. Case-Laws Service Tax Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1448