https://www.taxtmi.com/caselaws?id=352503 The appellant filed appeals against a common order disallowing a refund claim related to Information Technology Software Services (ITSS) and Business Auxiliary Service (BAS). The Commissioner(Appeals) partially allowed the refund for ITSS but denied it for BAS. The appellant argued that the services provided did not qualify as intermediary services and fulfilled all conditions for export under relevant tax rules. After reviewing submissions and case law, the Judicial Member ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The judgment emphasized compliance with service tax rules and the benefit of services accruing outside India for export. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352503 The appellant filed appeals against a common order disallowing a refund claim related to Information Technology Software Services (ITSS) and Business Auxiliary Service (BAS). The Commissioner(Appeals) partially allowed the refund for ITSS but denied it for BAS. The appellant argued that the services provided did not qualify as intermediary services and fulfilled all conditions for export under relevant tax rules. After reviewing submissions and case law, the Judicial Member ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The judgment emphasized compliance with service tax rules and the benefit of services accruing outside India for export. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352503