https://www.taxtmi.com/caselaws?id=4497 The Tribunal set aside the order denying rebate for export of service under the Export of Services Rules, 2005, and remanded the matter for fresh adjudication. The Tribunal found that the lower authorities had not adequately considered whether the service qualified as an export under the Rules. The respondents, acting as distributors for a foreign supplier, claimed a rebate under Rule 5, contending that the service was delivered outside India. The Tribunal directed the adjudicating authority to reexamine the issue, ensuring a fair hearing for the respondents. en-us Wed, 26 Mar 2008 00:00:00 +0530 Fri, 11 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4497 The Tribunal set aside the order denying rebate for export of service under the Export of Services Rules, 2005, and remanded the matter for fresh adjudication. The Tribunal found that the lower authorities had not adequately considered whether the service qualified as an export under the Rules. The respondents, acting as distributors for a foreign supplier, claimed a rebate under Rule 5, contending that the service was delivered outside India. The Tribunal directed the adjudicating authority to reexamine the issue, ensuring a fair hearing for the respondents. Case-Laws Service Tax Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4497