https://www.taxtmi.com/caselaws?id=272019 The Appellate Tribunal CESTAT MUMBAI upheld the rejection of refund claims by the Revenue, citing the Place of Provisions of Service Rules, 2012. The appellant's scientific and technical consultancy services were deemed non-export as the services were performed within the country. The Tribunal emphasized that services consumed abroad constitute export, exempt from service tax. The decision relied on legal provisions and precedents, clarifying the tax treatment of export of services based on destination-based consumption. The appeal was rejected, affirming that services consumed abroad are tax-exempt, as per CBEC guidelines. en-us Wed, 12 Aug 2015 00:00:00 +0530 Wed, 02 Nov 2016 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272019 The Appellate Tribunal CESTAT MUMBAI upheld the rejection of refund claims by the Revenue, citing the Place of Provisions of Service Rules, 2012. The appellant's scientific and technical consultancy services were deemed non-export as the services were performed within the country. The Tribunal emphasized that services consumed abroad constitute export, exempt from service tax. The decision relied on legal provisions and precedents, clarifying the tax treatment of export of services based on destination-based consumption. The appeal was rejected, affirming that services consumed abroad are tax-exempt, as per CBEC guidelines. Case-Laws Service Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272019