https://www.taxtmi.com/caselaws?id=290702 The Tribunal overturned the impugned order, allowing the appeals in favor of the appellant. It concluded that the services provided by the appellant qualified as export under the Export of Services Rules, 2005, based on the location of the service receiver and benefit accrual outside India, particularly in the banking and financial services sector. The Tribunal found the Circular dated 13.05.2011 inapplicable due to the dispute period predating March 2010 and the Circular's issuance post-service performance, relying on precedents and the Circular dated 24.02.2009. en-us Fri, 22 Nov 2019 00:00:00 +0530 Sat, 10 Oct 2020 16:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290702 The Tribunal overturned the impugned order, allowing the appeals in favor of the appellant. It concluded that the services provided by the appellant qualified as export under the Export of Services Rules, 2005, based on the location of the service receiver and benefit accrual outside India, particularly in the banking and financial services sector. The Tribunal found the Circular dated 13.05.2011 inapplicable due to the dispute period predating March 2010 and the Circular's issuance post-service performance, relying on precedents and the Circular dated 24.02.2009. Case-Laws Service Tax Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290702