https://www.taxtmi.com/caselaws?id=310406 The Tribunal set aside the Commissioner (Appeals) order, allowing the appeal by the appellant, a commission agent for foreign parties. The Tribunal determined that services facilitating the sale of goods to Indian customers by a foreign entity, with remuneration in foreign exchange, qualify as "export of service." This decision was based on a Larger Bench ruling, emphasizing the significance of the service recipient's location in determining service tax liability. The appellant's claim for service export exemption was upheld despite previous denials due to alleged lack of documentary evidence. en-us Wed, 02 Aug 2023 00:00:00 +0530 Sun, 22 Oct 2023 21:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310406 The Tribunal set aside the Commissioner (Appeals) order, allowing the appeal by the appellant, a commission agent for foreign parties. The Tribunal determined that services facilitating the sale of goods to Indian customers by a foreign entity, with remuneration in foreign exchange, qualify as "export of service." This decision was based on a Larger Bench ruling, emphasizing the significance of the service recipient's location in determining service tax liability. The appellant's claim for service export exemption was upheld despite previous denials due to alleged lack of documentary evidence. Case-Laws Service Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310406