https://www.taxtmi.com/caselaws?id=361762 The appeal was allowed, and the case was remanded to the Adjudicating Authority for further consideration. The Tribunal emphasized the binding nature of its decisions on the Revenue, quashing the lower authorities' decision without costs. Verification was deemed necessary to determine if the entire demand fell under the Tribunal's decision and to distinguish between services for overseas and domestic clients. The appellant's argument that payments in foreign currency for disputed services should be considered as export of services was considered valid based on CBEC Circulars and a Larger Bench decision. en-us Mon, 14 May 2018 00:00:00 +0530 Thu, 14 Jun 2018 06:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361762 The appeal was allowed, and the case was remanded to the Adjudicating Authority for further consideration. The Tribunal emphasized the binding nature of its decisions on the Revenue, quashing the lower authorities' decision without costs. Verification was deemed necessary to determine if the entire demand fell under the Tribunal's decision and to distinguish between services for overseas and domestic clients. The appellant's argument that payments in foreign currency for disputed services should be considered as export of services was considered valid based on CBEC Circulars and a Larger Bench decision. Case-Laws Service Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361762