https://www.taxtmi.com/caselaws?id=353482 The High Court held that the services provided by the assessee did not qualify as export under the Export of Service Rules, 2005, as they were performed and used in India. The court dismissed the appeal, upholding the Tribunal's decision in favor of the assessee, ruling that the assessee was entitled to exemption from service tax. The court emphasized that the presence of a subsidiary company's branch in India did not impact the assessee's eligibility for tax exemption. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 26 Jun 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353482 The High Court held that the services provided by the assessee did not qualify as export under the Export of Service Rules, 2005, as they were performed and used in India. The court dismissed the appeal, upholding the Tribunal's decision in favor of the assessee, ruling that the assessee was entitled to exemption from service tax. The court emphasized that the presence of a subsidiary company's branch in India did not impact the assessee's eligibility for tax exemption. Case-Laws Service Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353482