https://www.taxtmi.com/caselaws?id=269862 The Tribunal held that the service provided by the appellant qualified as an export of service for claiming rebate on Service Tax paid on input services utilized. The appellant's service was considered to be partly performed in India and partly abroad, as the recipient of the service was located abroad and had discretion over the orders. The Tribunal emphasized the significance of where the service is received and used in determining the eligibility for claiming rebates on Service Tax paid on input services, ultimately allowing the appeal and granting relief to the appellant. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269862 The Tribunal held that the service provided by the appellant qualified as an export of service for claiming rebate on Service Tax paid on input services utilized. The appellant's service was considered to be partly performed in India and partly abroad, as the recipient of the service was located abroad and had discretion over the orders. The Tribunal emphasized the significance of where the service is received and used in determining the eligibility for claiming rebates on Service Tax paid on input services, ultimately allowing the appeal and granting relief to the appellant. Case-Laws Service Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269862