https://www.taxtmi.com/caselaws?id=30944 The Appellate Tribunal CESTAT, Chennai, ruled in favor of the appellant, M/s U. B. Xpress (South) (P) Ltd, holding that international courier services involving partial performance outside India were exempt from service tax under the Export of Services Rules, 2005. The Tribunal set aside the impugned order, allowing the appeal and disposing of the stay application, emphasizing the significance of statutory provisions and judicial interpretations in determining tax liabilities for cross-border services. en-us Fri, 06 Jun 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30944 The Appellate Tribunal CESTAT, Chennai, ruled in favor of the appellant, M/s U. B. Xpress (South) (P) Ltd, holding that international courier services involving partial performance outside India were exempt from service tax under the Export of Services Rules, 2005. The Tribunal set aside the impugned order, allowing the appeal and disposing of the stay application, emphasizing the significance of statutory provisions and judicial interpretations in determining tax liabilities for cross-border services. Case-Laws Service Tax Fri, 06 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30944