https://www.taxtmi.com/caselaws?id=431352 The Tribunal concluded that SGIPL provided telecommunication services to SingTel on its own account, not as an intermediary. The Commissioner (Appeals) correctly held that SGIPL's services qualified as export of services, entitling SGIPL to the refund claims. The department's appeals were dismissed. en-us Wed, 07 Dec 2022 00:00:00 +0530 Fri, 08 Sep 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431352 The Tribunal concluded that SGIPL provided telecommunication services to SingTel on its own account, not as an intermediary. The Commissioner (Appeals) correctly held that SGIPL's services qualified as export of services, entitling SGIPL to the refund claims. The department's appeals were dismissed. Case-Laws Service Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431352