https://www.taxtmi.com/caselaws?id=314237 Services supplied to an overseas recipient were analysed as manpower recruitment or supply service because the appellant provided qualified seafarers and ship or port inspectors for the foreign recipient and acted on behalf of an India-based establishment. On those facts, the recipient was outside India, consideration was received in convertible foreign exchange, and the place of provision was outside India, so the conditions for export under Rule 6A of the Service Tax Rules, 1994 were satisfied. The classification principle applied was that a specific taxable entry prevails over a wider residual entry, and the earlier applicable entry was preferred where two entries could cover the activity. Refund of accumulated Cenvat credit was accordingly admissible under Rule 5 of the Cenvat Credit Rules, 2004 and Notification No. 27/2012-CE (N.T.). en-us Thu, 11 May 2023 00:00:00 +0530 Mon, 27 May 2024 16:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314237 Services supplied to an overseas recipient were analysed as manpower recruitment or supply service because the appellant provided qualified seafarers and ship or port inspectors for the foreign recipient and acted on behalf of an India-based establishment. On those facts, the recipient was outside India, consideration was received in convertible foreign exchange, and the place of provision was outside India, so the conditions for export under Rule 6A of the Service Tax Rules, 1994 were satisfied. The classification principle applied was that a specific taxable entry prevails over a wider residual entry, and the earlier applicable entry was preferred where two entries could cover the activity. Refund of accumulated Cenvat credit was accordingly admissible under Rule 5 of the Cenvat Credit Rules, 2004 and Notification No. 27/2012-CE (N.T.). Case-Laws Service Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314237