https://www.taxtmi.com/caselaws?id=762006 CESTAT Ahmedabad held that services provided by a steamer agent and cargo handling agency qualified as export of service under Rule 3(ii) of Export of Service Rules, 2005. The appellant provided segregation and internal shifting of timber logs for foreign principals and sent progress reports to them. The tribunal found that sending progress reports to foreign service recipients constituted part performance outside India, making the service partly performed outside India. Following precedents from SGS India Pvt Ltd and B A Research India Ltd, the tribunal concluded that service completion required delivery of progress reports to foreign clients, qualifying as export of service. The demand was held unsustainable. en-us Tue, 19 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762006 CESTAT Ahmedabad held that services provided by a steamer agent and cargo handling agency qualified as export of service under Rule 3(ii) of Export of Service Rules, 2005. The appellant provided segregation and internal shifting of timber logs for foreign principals and sent progress reports to them. The tribunal found that sending progress reports to foreign service recipients constituted part performance outside India, making the service partly performed outside India. Following precedents from SGS India Pvt Ltd and B A Research India Ltd, the tribunal concluded that service completion required delivery of progress reports to foreign clients, qualifying as export of service. The demand was held unsustainable. Case-Laws Service Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762006