https://www.taxtmi.com/caselaws?id=441128 The Tribunal determined that the services rendered by Arcelor India to Arcelor France qualify as "export of service" under Rule 3 of the Export of Service Rules, 2005. It concluded that the services were provided to a recipient located outside India, and payment was received in convertible foreign exchange, meeting the necessary conditions for export. The Tribunal also clarified that the Supreme Court's decision in GVK Industries was not applicable to this case due to differing legislative contexts. The appeal was set for further hearing before the division bench. en-us Fri, 09 Jun 2023 00:00:00 +0530 Sat, 20 Jan 2024 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441128 The Tribunal determined that the services rendered by Arcelor India to Arcelor France qualify as "export of service" under Rule 3 of the Export of Service Rules, 2005. It concluded that the services were provided to a recipient located outside India, and payment was received in convertible foreign exchange, meeting the necessary conditions for export. The Tribunal also clarified that the Supreme Court's decision in GVK Industries was not applicable to this case due to differing legislative contexts. The appeal was set for further hearing before the division bench. Case-Laws Service Tax Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441128