https://www.taxtmi.com/caselaws?id=189504 The Tribunal set aside the order disallowing the refund claim of Rs. 28,76,109, finding that providing after-sale warranty services to a foreign client constitutes an export of service under previous judgments. The Tribunal remanded the case for reconsideration in line with the precedent set in Simpra Agencies, stating that the effective use and enjoyment of services in India did not preclude the applicability of export of service rules. en-us Thu, 05 Mar 2015 00:00:00 +0530 Wed, 11 Jan 2017 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189504 The Tribunal set aside the order disallowing the refund claim of Rs. 28,76,109, finding that providing after-sale warranty services to a foreign client constitutes an export of service under previous judgments. The Tribunal remanded the case for reconsideration in line with the precedent set in Simpra Agencies, stating that the effective use and enjoyment of services in India did not preclude the applicability of export of service rules. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189504