https://www.taxtmi.com/caselaws?id=359758 The Tribunal classified the appellant's site transfer activities under "Business Auxiliary Service" instead of "Technical Testing and Analysis Service," allowing eligibility for rebate under the Export of Service Rules, 2005. Despite procedural lapses in classification and filing, the Tribunal held that substantive compliance for export of service was met, leading to the rebate claim being accepted. The appellant's appeal was successful, with the impugned order set aside and consequential relief granted. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359758 The Tribunal classified the appellant's site transfer activities under "Business Auxiliary Service" instead of "Technical Testing and Analysis Service," allowing eligibility for rebate under the Export of Service Rules, 2005. Despite procedural lapses in classification and filing, the Tribunal held that substantive compliance for export of service was met, leading to the rebate claim being accepted. The appellant's appeal was successful, with the impugned order set aside and consequential relief granted. Case-Laws Service Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359758