https://www.taxtmi.com/caselaws?id=338324 Advisory services rendered in India to recipients outside India were treated as services used outside India and, on that basis, as export of services under the Export of Service Rules, 2005. Since the recipients were located abroad and consideration was received in convertible foreign exchange, the refund claim under Notification No. 5/2006-CE(NT) was accepted in principle. However, entitlement still depended on verification of supporting documents and compliance with the notification's procedural conditions, so the matter was remanded to the original authority for fresh decision after such verification. en-us Thu, 22 Dec 2016 00:00:00 +0530 Wed, 01 Feb 2017 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338324 Advisory services rendered in India to recipients outside India were treated as services used outside India and, on that basis, as export of services under the Export of Service Rules, 2005. Since the recipients were located abroad and consideration was received in convertible foreign exchange, the refund claim under Notification No. 5/2006-CE(NT) was accepted in principle. However, entitlement still depended on verification of supporting documents and compliance with the notification's procedural conditions, so the matter was remanded to the original authority for fresh decision after such verification. Case-Laws Service Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338324