https://www.taxtmi.com/caselaws?id=376023 The Tribunal allowed the appeal in favor of the appellant, granting a refund of service tax paid on input services used for providing exported services to a company in Mauritius. It held that the denial of the refund based on the relationship between the companies was unjustified as there was no evidence of a subsidiary relationship. The services provided to the overseas entity were considered exports under the Export of Service Rule, 2005, as the appellant was not connected to the use of services in India. The impugned order was set aside, emphasizing the distinction between the service provider and the recipient. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376023 The Tribunal allowed the appeal in favor of the appellant, granting a refund of service tax paid on input services used for providing exported services to a company in Mauritius. It held that the denial of the refund based on the relationship between the companies was unjustified as there was no evidence of a subsidiary relationship. The services provided to the overseas entity were considered exports under the Export of Service Rule, 2005, as the appellant was not connected to the use of services in India. The impugned order was set aside, emphasizing the distinction between the service provider and the recipient. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376023