https://www.taxtmi.com/caselaws?id=403907 The Tribunal upheld rebate claims for Service Tax paid on exported services, ruling that the services provided to a foreign client qualified as export of services under relevant rules. The Tribunal emphasized the lack of privity between the taxpayer and the foreign client's customers, affirming that the services were rendered for the foreign client who paid in foreign currency. The Tribunal rejected the Revenue's argument that the services were not exported as they were performed in India, citing precedents and upholding the correctness of following established precedent. The appeals were dismissed, and the rebate claims were upheld. en-us Mon, 11 Jan 2021 00:00:00 +0530 Thu, 11 Feb 2021 06:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403907 The Tribunal upheld rebate claims for Service Tax paid on exported services, ruling that the services provided to a foreign client qualified as export of services under relevant rules. The Tribunal emphasized the lack of privity between the taxpayer and the foreign client's customers, affirming that the services were rendered for the foreign client who paid in foreign currency. The Tribunal rejected the Revenue's argument that the services were not exported as they were performed in India, citing precedents and upholding the correctness of following established precedent. The appeals were dismissed, and the rebate claims were upheld. Case-Laws Service Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403907