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    <title>2019 (7) TMI 916 - CESTAT BANGALORE</title>
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    <description>The appellant claimed a rebate on exports of services provided to a company in the USA. The lower authority rejected the rebate claim, stating the services were not covered under Export of Service Rules, 2005. The Tribunal found the adjudicating authority exceeded the show-cause notice&#039;s scope and that the services qualified as exports due to supply to a Special Economic Zone. The impugned order was set aside, allowing the appeal for tax exemption and refund of taxes paid on services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=383220</link>
      <description>The appellant claimed a rebate on exports of services provided to a company in the USA. The lower authority rejected the rebate claim, stating the services were not covered under Export of Service Rules, 2005. The Tribunal found the adjudicating authority exceeded the show-cause notice&#039;s scope and that the services qualified as exports due to supply to a Special Economic Zone. The impugned order was set aside, allowing the appeal for tax exemption and refund of taxes paid on services.</description>
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      <pubDate>Thu, 07 Mar 2019 00:00:00 +0530</pubDate>
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