https://www.taxtmi.com/caselaws?id=3606 CESTAT (AT) allowed the appellant's appeal and directed refund of service tax paid, holding the activities constituted export of services under Rule 3(2), Export of Services Rules, 2005. Documentary evidence showed the appellant booked orders in India for foreign principals and the refund applications related to goods supplied by those principals. The tribunal noted an agreement clause on services was not considered by the adjudicating authority and granted the refund with consequential relief. en-us Thu, 27 Mar 2008 00:00:00 +0530 Tue, 09 Sep 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3606 CESTAT (AT) allowed the appellant's appeal and directed refund of service tax paid, holding the activities constituted export of services under Rule 3(2), Export of Services Rules, 2005. Documentary evidence showed the appellant booked orders in India for foreign principals and the refund applications related to goods supplied by those principals. The tribunal noted an agreement clause on services was not considered by the adjudicating authority and granted the refund with consequential relief. Case-Laws Service Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3606