https://www.taxtmi.com/caselaws?id=765148 The Tribunal allowed the appeal, reinstating the original authority's decision to sanction the rebate for investment advisory services provided by the appellant to a UK company. The Tribunal concluded that the service provision date, falling within the effective period of Notification No. 11/2005-ST, and the eventual receipt of payment in convertible foreign exchange satisfied the conditions for rebate eligibility. The Tribunal emphasized that the service provision date, not the payment receipt date, determines eligibility, thereby setting aside the Commissioner (Appeals)'s order. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765148 The Tribunal allowed the appeal, reinstating the original authority's decision to sanction the rebate for investment advisory services provided by the appellant to a UK company. The Tribunal concluded that the service provision date, falling within the effective period of Notification No. 11/2005-ST, and the eventual receipt of payment in convertible foreign exchange satisfied the conditions for rebate eligibility. The Tribunal emphasized that the service provision date, not the payment receipt date, determines eligibility, thereby setting aside the Commissioner (Appeals)'s order. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765148