https://www.taxtmi.com/caselaws?id=34217 The Tribunal allowed the appeal, granting a refund of service tax paid on commissions for business auxiliary services provided to a company in Singapore. It determined that the services qualified as an export under the Export of Services Rules, 2005, as they were provided to a person outside India, and the benefit solely accrued to the foreign recipient. The decision was influenced by a prior case with similar circumstances, leading to the conclusion that the appellant was entitled to the refund based on the interpretation of the law. en-us Tue, 10 Feb 2009 00:00:00 +0530 Fri, 15 Oct 2010 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34217 The Tribunal allowed the appeal, granting a refund of service tax paid on commissions for business auxiliary services provided to a company in Singapore. It determined that the services qualified as an export under the Export of Services Rules, 2005, as they were provided to a person outside India, and the benefit solely accrued to the foreign recipient. The decision was influenced by a prior case with similar circumstances, leading to the conclusion that the appellant was entitled to the refund based on the interpretation of the law. Case-Laws Service Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34217