https://www.taxtmi.com/caselaws?id=383722 The Tribunal found that the appellant's services qualified as export of service as the recipient was located outside India and payment was received in foreign exchange. The matter was remanded for further review. The Tribunal also noted the need to establish a nexus between input and output services and remanded the issue for examination. Refunds were not to be denied on technical grounds, and the matter was sent back to the original authority for fresh consideration, with specific instructions for submission and review timelines. en-us Tue, 16 Jul 2019 00:00:00 +0530 Wed, 28 Oct 2020 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383722 The Tribunal found that the appellant's services qualified as export of service as the recipient was located outside India and payment was received in foreign exchange. The matter was remanded for further review. The Tribunal also noted the need to establish a nexus between input and output services and remanded the issue for examination. Refunds were not to be denied on technical grounds, and the matter was sent back to the original authority for fresh consideration, with specific instructions for submission and review timelines. Case-Laws Service Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383722