https://www.taxtmi.com/caselaws?id=373810 The Tribunal ruled in favor of the appellant, finding that the services provided to IBM USA qualified as export of services under the Export of Service Rules, 2005. The appellant met all conditions, including the service recipient being located outside India and consideration received in foreign exchange. Consequently, the demand for service tax on commissions received was deemed unsustainable, and the appeals were allowed with consequential relief, aligning with previous judicial precedents supporting the appellant's position. en-us Tue, 01 Jan 2019 00:00:00 +0530 Wed, 28 Oct 2020 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373810 The Tribunal ruled in favor of the appellant, finding that the services provided to IBM USA qualified as export of services under the Export of Service Rules, 2005. The appellant met all conditions, including the service recipient being located outside India and consideration received in foreign exchange. Consequently, the demand for service tax on commissions received was deemed unsustainable, and the appeals were allowed with consequential relief, aligning with previous judicial precedents supporting the appellant's position. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373810