https://www.taxtmi.com/caselaws?id=439510 The Tribunal classified the services provided by the appellant under "support services of business or commerce" rather than "business auxiliary service." The appellant's services were determined not to be 'intermediary' services, establishing eligibility for export status. The services were considered an export, entitling the appellant to a refund of the Service Tax paid. The impugned Order-in-Appeal was set aside, and the appeal was allowed with consequential relief. en-us Fri, 23 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 08:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439510 The Tribunal classified the services provided by the appellant under "support services of business or commerce" rather than "business auxiliary service." The appellant's services were determined not to be 'intermediary' services, establishing eligibility for export status. The services were considered an export, entitling the appellant to a refund of the Service Tax paid. The impugned Order-in-Appeal was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439510