https://www.taxtmi.com/caselaws?id=311895 CESTAT Mumbai allowed the appeal regarding refund claim rejection. The appellant provided sales promotion and support services to its overseas associated company, with entire output services exported. The tribunal held that appellant did not act as intermediary since essential principal-agent relationship was absent - parties must be able to represent and bind each other. Services qualified as exports under Rule 6A of Service Tax Rules, 1994 and Rule 3 of Place of Provision of Services Rules, 2012. The adjudicating authority's order confirming demands lacked merit. en-us Tue, 20 Dec 2022 00:00:00 +0530 Fri, 19 Jan 2024 20:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311895 CESTAT Mumbai allowed the appeal regarding refund claim rejection. The appellant provided sales promotion and support services to its overseas associated company, with entire output services exported. The tribunal held that appellant did not act as intermediary since essential principal-agent relationship was absent - parties must be able to represent and bind each other. Services qualified as exports under Rule 6A of Service Tax Rules, 1994 and Rule 3 of Place of Provision of Services Rules, 2012. The adjudicating authority's order confirming demands lacked merit. Case-Laws Service Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311895