https://www.taxtmi.com/caselaws?id=384195 The Tribunal determined that the appellants provided services to Verizon US on a principal-to-principal basis, qualifying as exports under Rule 6A of the Service Tax Rules, 1994. Despite Revenue's argument that the appellants acted as intermediaries, the Tribunal found no tripartite agreement and emphasized direct service provision to Verizon US. Relying on a Delhi High Court ruling, the Tribunal granted the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. Consequently, all appeals were allowed, and the impugned orders were set aside, entitling the appellants to consequential benefits. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 31 May 2021 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384195 The Tribunal determined that the appellants provided services to Verizon US on a principal-to-principal basis, qualifying as exports under Rule 6A of the Service Tax Rules, 1994. Despite Revenue's argument that the appellants acted as intermediaries, the Tribunal found no tripartite agreement and emphasized direct service provision to Verizon US. Relying on a Delhi High Court ruling, the Tribunal granted the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. Consequently, all appeals were allowed, and the impugned orders were set aside, entitling the appellants to consequential benefits. Case-Laws Service Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384195