https://www.taxtmi.com/caselaws?id=445580 The Tribunal upheld the Commissioner's decision, dismissing the department's appeal against the sanctioned refund for the appellant's export of services. It confirmed that providing investment advice to foreign clients constitutes an export of services, justifying the rebate claim under the Export of Services Rules 2005. The Tribunal found the Commissioner's reasoning, supported by 2009 and 2011 circulars, to be sound. Consequently, the appellant's appeal was allowed, setting aside the order that had denied the refund, and granting any consequential reliefs. en-us Tue, 07 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445580 The Tribunal upheld the Commissioner's decision, dismissing the department's appeal against the sanctioned refund for the appellant's export of services. It confirmed that providing investment advice to foreign clients constitutes an export of services, justifying the rebate claim under the Export of Services Rules 2005. The Tribunal found the Commissioner's reasoning, supported by 2009 and 2011 circulars, to be sound. Consequently, the appellant's appeal was allowed, setting aside the order that had denied the refund, and granting any consequential reliefs. Case-Laws Service Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445580