https://www.taxtmi.com/caselaws?id=438925 The Tribunal held that the services provided were consumed outside India, making them non-taxable. The appellant's refund claim was deemed complete, and the Assistant Commissioner's decision to return it as premature was considered a refusal to fulfill a statutory duty. The Tribunal found that the order violated principles of natural justice by not considering the appellant's arguments and judgments. Consequently, the appellant's appeal was allowed, the Assistant Commissioner's order was overturned, and the appellant was granted consequential relief. en-us Fri, 09 Jun 2023 00:00:00 +0530 Mon, 12 Jun 2023 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438925 The Tribunal held that the services provided were consumed outside India, making them non-taxable. The appellant's refund claim was deemed complete, and the Assistant Commissioner's decision to return it as premature was considered a refusal to fulfill a statutory duty. The Tribunal found that the order violated principles of natural justice by not considering the appellant's arguments and judgments. Consequently, the appellant's appeal was allowed, the Assistant Commissioner's order was overturned, and the appellant was granted consequential relief. Case-Laws Service Tax Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438925