https://www.taxtmi.com/caselaws?id=367685 The High Court held that the services provided, involving procuring purchase orders for foreign clients who supplied goods to buyers in India, qualified as export of service under the Export of Taxable Service Rules, 2005. The Court rejected the Revenue's argument and allowed the refund claimed by the Respondent. The Court also found that the refund application did not violate the principle of unjust enrichment as the tax was paid from the commission received, and no objection was raised by the Revenue during the proceedings. Consequently, the Appeal was dismissed with no order as to costs. en-us Tue, 11 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367685 The High Court held that the services provided, involving procuring purchase orders for foreign clients who supplied goods to buyers in India, qualified as export of service under the Export of Taxable Service Rules, 2005. The Court rejected the Revenue's argument and allowed the refund claimed by the Respondent. The Court also found that the refund application did not violate the principle of unjust enrichment as the tax was paid from the commission received, and no objection was raised by the Revenue during the proceedings. Consequently, the Appeal was dismissed with no order as to costs. Case-Laws Service Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367685