https://www.taxtmi.com/caselaws?id=414288 The Tribunal held that services provided by the appellant to entities outside India qualified as export of services under Rule 6A of the Service Tax Rules, 1994. The recipients were deemed independent entities and not "other establishments" of the appellant, following a precedent set by a High Court decision. Consequently, the demand for service tax, interest, and penalty was dismissed, and the appellant's appeal was allowed on 26.10.2021. en-us Tue, 26 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414288 The Tribunal held that services provided by the appellant to entities outside India qualified as export of services under Rule 6A of the Service Tax Rules, 1994. The recipients were deemed independent entities and not "other establishments" of the appellant, following a precedent set by a High Court decision. Consequently, the demand for service tax, interest, and penalty was dismissed, and the appellant's appeal was allowed on 26.10.2021. Case-Laws Service Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414288