https://www.taxtmi.com/caselaws?id=766406 CESTAT held the appellant's advisory services were exported and not liable to service tax. Applying the POPS Rules, the Tribunal found the recipient's business establishment was in the United Kingdom, so the place of provision was outside the taxable territory. The recipient was the entity obliged to pay for the services, and a Larger Bench precedent similarly supported export characterization even where services benefit business operations in India. The impugned order was set aside and the appeal allowed. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 15 Sep 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766406 CESTAT held the appellant's advisory services were exported and not liable to service tax. Applying the POPS Rules, the Tribunal found the recipient's business establishment was in the United Kingdom, so the place of provision was outside the taxable territory. The recipient was the entity obliged to pay for the services, and a Larger Bench precedent similarly supported export characterization even where services benefit business operations in India. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766406