https://www.taxtmi.com/caselaws?id=354439 Services supplied to a foreign recipient through an Indian agent were treated as export of service because the consideration was received abroad and the agent only executed remittance in India; on that basis, the services fell outside the Indian service tax net. The refund claim was not barred by unjust enrichment because the evidence showed that uniform charges were collected from foreign customers without passing any tax burden to a third party, supported by the billing structure and a chartered accountant certificate; the refund scheme for export of services was also held not to be defeated by that doctrine. The rejection of refund was therefore unsustainable and refund with consequential relief was due. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354439 Services supplied to a foreign recipient through an Indian agent were treated as export of service because the consideration was received abroad and the agent only executed remittance in India; on that basis, the services fell outside the Indian service tax net. The refund claim was not barred by unjust enrichment because the evidence showed that uniform charges were collected from foreign customers without passing any tax burden to a third party, supported by the billing structure and a chartered accountant certificate; the refund scheme for export of services was also held not to be defeated by that doctrine. The rejection of refund was therefore unsustainable and refund with consequential relief was due. Case-Laws Service Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354439