https://www.taxtmi.com/caselaws?id=416854 Refund claims for export of services must be examined under the circular and legal regime governing the claim period, and later clarifications or the Place of Provision of Services Rules, 2012 cannot be applied mechanically to deny relief for an earlier period. For category III services, the location of the service receiver and accrual of benefit outside India remained material, and export could exist even where activities were performed in India. A rejection based on absence of nexus and incomplete consideration of the applicable circulars was therefore unsustainable without a full factual and legal reassessment, and the matter was remanded for fresh adjudication. en-us Fri, 07 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 09:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416854 Refund claims for export of services must be examined under the circular and legal regime governing the claim period, and later clarifications or the Place of Provision of Services Rules, 2012 cannot be applied mechanically to deny relief for an earlier period. For category III services, the location of the service receiver and accrual of benefit outside India remained material, and export could exist even where activities were performed in India. A rejection based on absence of nexus and incomplete consideration of the applicable circulars was therefore unsustainable without a full factual and legal reassessment, and the matter was remanded for fresh adjudication. Case-Laws Service Tax Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416854