https://www.taxtmi.com/caselaws?id=381879 The Tribunal found in favor of the appellant, determining their eligibility for exemption under Notification No.19/2015-ST for services provided to Money Transfer Service Operators by Indian banks or entities acting as agents. The Tribunal held that services provided by agents/sub-agents to MTSOs are exempt from service tax under the Export of Services Rules, 2005. Additionally, the Tribunal noted that evidence of payment of service tax presented by the appellant was not considered by the authorities, and unjust enrichment doctrine did not apply in this case. en-us Tue, 04 Jun 2019 00:00:00 +0530 Thu, 20 Jun 2019 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381879 The Tribunal found in favor of the appellant, determining their eligibility for exemption under Notification No.19/2015-ST for services provided to Money Transfer Service Operators by Indian banks or entities acting as agents. The Tribunal held that services provided by agents/sub-agents to MTSOs are exempt from service tax under the Export of Services Rules, 2005. Additionally, the Tribunal noted that evidence of payment of service tax presented by the appellant was not considered by the authorities, and unjust enrichment doctrine did not apply in this case. Case-Laws Service Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381879