https://www.taxtmi.com/caselaws?id=763562 Where disputed service receipts were already covered by an earlier determination of the same Bench, refund computation had to follow that earlier treatment. Outbound call centre services and credit/debit card operations were not sustained as intermediary services, and the service elements were treated as part of the bundled main service. Reimbursements connected with foreign customers visiting India were also treated as linked to the back-office support arrangement and includible in export turnover. The exclusions from export turnover were therefore not upheld on merits, and the original sanctioning authority was directed to recompute the refund claims on that basis, without any additional refund payment. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763562 Where disputed service receipts were already covered by an earlier determination of the same Bench, refund computation had to follow that earlier treatment. Outbound call centre services and credit/debit card operations were not sustained as intermediary services, and the service elements were treated as part of the bundled main service. Reimbursements connected with foreign customers visiting India were also treated as linked to the back-office support arrangement and includible in export turnover. The exclusions from export turnover were therefore not upheld on merits, and the original sanctioning authority was directed to recompute the refund claims on that basis, without any additional refund payment. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763562