https://www.taxtmi.com/caselaws?id=433967 The Tribunal allowed the appeal, granting the appellant eligibility for the refund of unutilised credit, recognizing the services provided as export of services, and determining the Place of Provision of Service under Rule 3 of the Place of Provision of Service Rules, 2012. The Tribunal also concluded that the appellant did not act as an intermediary. The appeal was allowed with consequential relief as per law. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 13 Oct 2023 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433967 The Tribunal allowed the appeal, granting the appellant eligibility for the refund of unutilised credit, recognizing the services provided as export of services, and determining the Place of Provision of Service under Rule 3 of the Place of Provision of Service Rules, 2012. The Tribunal also concluded that the appellant did not act as an intermediary. The appeal was allowed with consequential relief as per law. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433967