https://www.taxtmi.com/caselaws?id=343149 The Tribunal allowed the appeal, setting aside the lower authorities' rejection of the refund claim. It held that the appellant's services qualified as export of services under Rule 3(1) of the Export of Services Rules, 2005, as they were provided from India to recipients outside India and payment was received in foreign currency. Relying on precedents, the Tribunal determined that despite promoting foreign universities in India, the services were consumed abroad, meeting the criteria for export. The decision aligned with principles established in previous case law, resulting in the grant of consequential relief to the appellant. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343149 The Tribunal allowed the appeal, setting aside the lower authorities' rejection of the refund claim. It held that the appellant's services qualified as export of services under Rule 3(1) of the Export of Services Rules, 2005, as they were provided from India to recipients outside India and payment was received in foreign currency. Relying on precedents, the Tribunal determined that despite promoting foreign universities in India, the services were consumed abroad, meeting the criteria for export. The decision aligned with principles established in previous case law, resulting in the grant of consequential relief to the appellant. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343149