https://www.taxtmi.com/caselaws?id=361969 The Tribunal allowed all appeals by M/s Holtech Asia Pvt. Ltd., setting aside the denial of refund for service export claims objected due to service recipient location. The Tribunal determined that services provided to Holtec International USA qualified as exports under Rule 6A of Service Tax Rules, emphasizing payment in foreign exchange and the distinct person concept. The lower authorities' decision was overturned, and the Tribunal concluded that the services met export criteria, granting the Appellant relief. en-us Fri, 20 Apr 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361969 The Tribunal allowed all appeals by M/s Holtech Asia Pvt. Ltd., setting aside the denial of refund for service export claims objected due to service recipient location. The Tribunal determined that services provided to Holtec International USA qualified as exports under Rule 6A of Service Tax Rules, emphasizing payment in foreign exchange and the distinct person concept. The lower authorities' decision was overturned, and the Tribunal concluded that the services met export criteria, granting the Appellant relief. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361969