https://www.taxtmi.com/caselaws?id=328367 The Tribunal ruled in favor of the appellant, a company facilitating coal sales for a UAE entity, regarding service tax refund eligibility under Notification No. 11/2005-ST. It was held that services provided in Singapore were not taxable under Indian laws, thus Export of Service Rules, 2005, did not apply. The Tribunal directed the Original Authority to reassess refund eligibility based on the finding that no taxable service was performed in India. The appellant was also entitled to interest on the delayed refund amount. en-us Mon, 23 May 2016 00:00:00 +0530 Tue, 10 Jan 2017 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328367 The Tribunal ruled in favor of the appellant, a company facilitating coal sales for a UAE entity, regarding service tax refund eligibility under Notification No. 11/2005-ST. It was held that services provided in Singapore were not taxable under Indian laws, thus Export of Service Rules, 2005, did not apply. The Tribunal directed the Original Authority to reassess refund eligibility based on the finding that no taxable service was performed in India. The appellant was also entitled to interest on the delayed refund amount. Case-Laws Service Tax Mon, 23 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328367