https://www.taxtmi.com/caselaws?id=291153 The Member (J) allowed the appeal in favor of the appellant, a Software Developer of Education Software, regarding the entitlement for a refund for services related to "Development of Maths Items Clones" and Psychological Services used for exporting output services. The Member (J) found that both services were directly used in the development of software, constituting input services for the output service of software development. The judgment highlighted the significance of the Psychological Services in addressing industry-specific challenges, supporting the appellant's claim for a refund. en-us Mon, 29 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 18:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291153 The Member (J) allowed the appeal in favor of the appellant, a Software Developer of Education Software, regarding the entitlement for a refund for services related to "Development of Maths Items Clones" and Psychological Services used for exporting output services. The Member (J) found that both services were directly used in the development of software, constituting input services for the output service of software development. The judgment highlighted the significance of the Psychological Services in addressing industry-specific challenges, supporting the appellant's claim for a refund. Case-Laws Service Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291153