https://www.taxtmi.com/caselaws?id=753700 CESTAT Mumbai held that services provided by appellants to overseas clients constituted export of services under Finance Act, 1994. The tribunal found that services rendered to clients located outside India with payment received in convertible foreign exchange qualified as export services under Rule 6A of Service Tax Rules, 2005. Under Place of Provision of Services Rules, 2012, since appellants accessed goods electronically while goods remained with overseas service recipients, the place of provision was outside India. Consequently, no service tax liability arose on such export services. The impugned order was set aside and appeal allowed. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753700 CESTAT Mumbai held that services provided by appellants to overseas clients constituted export of services under Finance Act, 1994. The tribunal found that services rendered to clients located outside India with payment received in convertible foreign exchange qualified as export services under Rule 6A of Service Tax Rules, 2005. Under Place of Provision of Services Rules, 2012, since appellants accessed goods electronically while goods remained with overseas service recipients, the place of provision was outside India. Consequently, no service tax liability arose on such export services. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753700