https://www.taxtmi.com/caselaws?id=284421 The court upheld the Tribunal's decision in favor of the assessee, ruling that the commission received in foreign currency, although routed through Indian channels, qualified as export of service under the Export of Service Rules, 2005. The court emphasized that a strict interpretation of exemption notifications was not warranted, allowing Indian citizens to benefit from foreign exchange transactions. Consequently, the department's narrow interpretation was rejected, and the Tribunal's decision was affirmed, leading to the dismissal of the appeals against the department. en-us Fri, 06 Oct 2017 00:00:00 +0530 Mon, 18 Nov 2019 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284421 The court upheld the Tribunal's decision in favor of the assessee, ruling that the commission received in foreign currency, although routed through Indian channels, qualified as export of service under the Export of Service Rules, 2005. The court emphasized that a strict interpretation of exemption notifications was not warranted, allowing Indian citizens to benefit from foreign exchange transactions. Consequently, the department's narrow interpretation was rejected, and the Tribunal's decision was affirmed, leading to the dismissal of the appeals against the department. Case-Laws Service Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284421