https://www.taxtmi.com/caselaws?id=31365 CESTAT held that commission services rendered to a Singapore company qualify as exported services under Rule 3(2) of the Export of Services Rules, 2005, since the recipient is abroad and the benefit and use of the services accrue outside India; accordingly the appellant was not liable to pay service tax and is entitled to refund. The impugned order was set aside and the appeal allowed with consequential relief. en-us Tue, 05 Aug 2008 00:00:00 +0530 Tue, 04 Nov 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31365 CESTAT held that commission services rendered to a Singapore company qualify as exported services under Rule 3(2) of the Export of Services Rules, 2005, since the recipient is abroad and the benefit and use of the services accrue outside India; accordingly the appellant was not liable to pay service tax and is entitled to refund. The impugned order was set aside and the appeal allowed with consequential relief. Case-Laws Service Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31365