https://www.taxtmi.com/caselaws?id=757255 CESTAT Bangalore held that appellant's services to overseas holding company for receiving indent commission constituted export of services under Export of Service Rules, 2005. Following precedents from Delhi HC in Verizon Communication case and CESTAT Delhi in Paul Merchants case, the tribunal found appellant provided customer details to foreign steel mills who then directly supplied goods to Indian customers. Since payments were received in convertible foreign exchange, services qualified for export exemption. Consequently, service tax demand was unsustainable and impugned orders were set aside with appeals allowed. en-us Mon, 19 Aug 2024 00:00:00 +0530 Wed, 21 Aug 2024 08:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757255 CESTAT Bangalore held that appellant's services to overseas holding company for receiving indent commission constituted export of services under Export of Service Rules, 2005. Following precedents from Delhi HC in Verizon Communication case and CESTAT Delhi in Paul Merchants case, the tribunal found appellant provided customer details to foreign steel mills who then directly supplied goods to Indian customers. Since payments were received in convertible foreign exchange, services qualified for export exemption. Consequently, service tax demand was unsustainable and impugned orders were set aside with appeals allowed. Case-Laws Service Tax Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757255