https://www.taxtmi.com/caselaws?id=366930 The High Court of Bombay upheld the Tribunal's decision, ruling in favor of the Respondent, as the services provided were considered export services under the Export of Services Rules, 2005. The Court determined that services rendered in India to a foreign party are not liable for service tax when benefiting a party outside India. The Appeal was dismissed, emphasizing that the location of the service receiver determines if it qualifies as an export of service, and the services were deemed export services as the benefit accrued outside India. en-us Tue, 04 Sep 2018 00:00:00 +0530 Mon, 31 Dec 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366930 The High Court of Bombay upheld the Tribunal's decision, ruling in favor of the Respondent, as the services provided were considered export services under the Export of Services Rules, 2005. The Court determined that services rendered in India to a foreign party are not liable for service tax when benefiting a party outside India. The Appeal was dismissed, emphasizing that the location of the service receiver determines if it qualifies as an export of service, and the services were deemed export services as the benefit accrued outside India. Case-Laws Service Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366930