https://www.taxtmi.com/caselaws?id=3797 The Appellate Tribunal CESTAT, CHENNAI held that the courier agency was not liable to pay service tax on cross-border courier services as they qualified for exemption under the Export of Services Rules, 2005. The Tribunal emphasized that the amendment requiring payment in convertible foreign exchange did not have retrospective effect, allowing the agency to benefit from the exemption criteria. The decision overturned the lower authorities' ruling and granted relief to the appellants based on the legal provisions and precedents cited. en-us Fri, 07 Dec 2007 00:00:00 +0530 Fri, 02 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3797 The Appellate Tribunal CESTAT, CHENNAI held that the courier agency was not liable to pay service tax on cross-border courier services as they qualified for exemption under the Export of Services Rules, 2005. The Tribunal emphasized that the amendment requiring payment in convertible foreign exchange did not have retrospective effect, allowing the agency to benefit from the exemption criteria. The decision overturned the lower authorities' ruling and granted relief to the appellants based on the legal provisions and precedents cited. Case-Laws Service Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3797