https://www.taxtmi.com/caselaws?id=423136 For refund under Rule 5 of the CENVAT Credit Rules, 2004, export turnover and total turnover had to be computed by reference to the actual contractual and service-provider structure under the post-01.07.2012 service-tax regime. In Model-I, onsite services performed through overseas subsidiaries or branches were treated as export of service because the assessee contracted with the foreign client, received consideration in convertible foreign exchange, and satisfied Rule 6A conditions; the value was includible in export turnover. In Model-II, where the overseas subsidiary contracted with the foreign customer, the onsite services were not services provided by the assessee and their value was excluded from both export turnover and total turnover. Interest on erroneous refund was set aside for fresh consideration. en-us Fri, 04 Mar 2022 00:00:00 +0530 Mon, 30 May 2022 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423136 For refund under Rule 5 of the CENVAT Credit Rules, 2004, export turnover and total turnover had to be computed by reference to the actual contractual and service-provider structure under the post-01.07.2012 service-tax regime. In Model-I, onsite services performed through overseas subsidiaries or branches were treated as export of service because the assessee contracted with the foreign client, received consideration in convertible foreign exchange, and satisfied Rule 6A conditions; the value was includible in export turnover. In Model-II, where the overseas subsidiary contracted with the foreign customer, the onsite services were not services provided by the assessee and their value was excluded from both export turnover and total turnover. Interest on erroneous refund was set aside for fresh consideration. Case-Laws Service Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423136