https://www.taxtmi.com/caselaws?id=4105 The Bench ruled in favor of the appellant, determining that services performed partly outside India, specifically Courier Agency services, are not subject to Service Tax liability under Rule 3(2) of Export of Service Rules, 2005. The appellant's contention that the services should be treated as exports was upheld, emphasizing that the transportation aspect is crucial to courier services. The penalty imposed was deemed unjustified, and the appellant was absolved of Service Tax liability for the relevant period, as the services were considered to have been performed outside India. The judgment clarified the application of Rule 3(2) in such cases, highlighting the need for payment in convertible foreign exchange for services to be considered exports post-amendment. en-us Tue, 29 Jan 2008 00:00:00 +0530 Tue, 20 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4105 The Bench ruled in favor of the appellant, determining that services performed partly outside India, specifically Courier Agency services, are not subject to Service Tax liability under Rule 3(2) of Export of Service Rules, 2005. The appellant's contention that the services should be treated as exports was upheld, emphasizing that the transportation aspect is crucial to courier services. The penalty imposed was deemed unjustified, and the appellant was absolved of Service Tax liability for the relevant period, as the services were considered to have been performed outside India. The judgment clarified the application of Rule 3(2) in such cases, highlighting the need for payment in convertible foreign exchange for services to be considered exports post-amendment. Case-Laws Service Tax Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4105