https://www.taxtmi.com/caselaws?id=275235 The Tribunal upheld the Commissioner's order, determining that the services provided by the respondent constituted Export of Services under the Finance Act, 1994. The Tribunal found that the services met the conditions specified in the Export of Services Rule, 2005, including being used outside India and payment received in convertible foreign exchange. Relying on a Ministry circular and previous Tribunal decisions, the Tribunal dismissed the Revenue's appeal, affirming that the services qualified as exports. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 29 Dec 2021 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275235 The Tribunal upheld the Commissioner's order, determining that the services provided by the respondent constituted Export of Services under the Finance Act, 1994. The Tribunal found that the services met the conditions specified in the Export of Services Rule, 2005, including being used outside India and payment received in convertible foreign exchange. Relying on a Ministry circular and previous Tribunal decisions, the Tribunal dismissed the Revenue's appeal, affirming that the services qualified as exports. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275235