https://www.taxtmi.com/caselaws?id=335836 The Tribunal ruled in favor of the appellant, finding that the services provided qualified as export of service under the Export of Service Tax Rules, 2005. Despite being rendered in India, the services were deemed to meet the conditions of Rule 3 (2) as the benefit accrued to foreign principals, with payment received in convertible foreign exchange. Citing a CBEC Circular and case law precedent, the Tribunal emphasized that the location of the service receiver was crucial for services under Category III, and the destination of services should be based on consumption rather than performance. As a result, the appeal was allowed, and no service tax was deemed payable on a reverse charge basis. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sun, 11 Dec 2016 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335836 The Tribunal ruled in favor of the appellant, finding that the services provided qualified as export of service under the Export of Service Tax Rules, 2005. Despite being rendered in India, the services were deemed to meet the conditions of Rule 3 (2) as the benefit accrued to foreign principals, with payment received in convertible foreign exchange. Citing a CBEC Circular and case law precedent, the Tribunal emphasized that the location of the service receiver was crucial for services under Category III, and the destination of services should be based on consumption rather than performance. As a result, the appeal was allowed, and no service tax was deemed payable on a reverse charge basis. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335836