https://www.taxtmi.com/caselaws?id=413589 The Tribunal ruled in favor of the appellant, a subsidiary of a Hong Kong-based company, concluding that the services provided to its parent company qualified as "export of services" under the Service Tax Rules. The appellant was entitled to a refund of the service tax paid under a mistake of law, as the services did not fall under the definition of intermediary services. The Tribunal directed the Adjudicating Authority to grant the refund with interest at 12% per annum. en-us Fri, 08 Oct 2021 00:00:00 +0530 Sat, 16 Oct 2021 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413589 The Tribunal ruled in favor of the appellant, a subsidiary of a Hong Kong-based company, concluding that the services provided to its parent company qualified as "export of services" under the Service Tax Rules. The appellant was entitled to a refund of the service tax paid under a mistake of law, as the services did not fall under the definition of intermediary services. The Tribunal directed the Adjudicating Authority to grant the refund with interest at 12% per annum. Case-Laws Service Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413589