https://www.taxtmi.com/caselaws?id=752727 CESTAT Chandigarh allowed the appeal regarding business auxiliary services export classification. The Tribunal followed precedent from Microsoft Corporation case decided by third Member, holding that services rendered to overseas entity qualified as exports and were not liable to service tax. The appellant was entitled to statutory interest on delayed refunds beyond the three-month statutory period, as interest provisions are automatic and mandatory under law. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 16 May 2024 08:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752727 CESTAT Chandigarh allowed the appeal regarding business auxiliary services export classification. The Tribunal followed precedent from Microsoft Corporation case decided by third Member, holding that services rendered to overseas entity qualified as exports and were not liable to service tax. The appellant was entitled to statutory interest on delayed refunds beyond the three-month statutory period, as interest provisions are automatic and mandatory under law. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752727