https://www.taxtmi.com/caselaws?id=767001 The Madras HC held that the petitioner was entitled to refund of Input Tax Credit under Rule 5 of CENVAT Credit Rules, 2004. The court determined that services provided to a Singapore company constituted export of services as payments were received in convertible foreign exchange, satisfying Rule 6A of Service Tax Rules, 1994. The court clarified that Rule 6 of Place of Provision of Services Rules, 2012 applies only to specific events like cultural or sporting activities, not trade fair participation. The petitioner was not liable for service tax under Finance Act, 1994. The case was remanded to segregate services deemed provided outside India versus those provided within India. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767001 The Madras HC held that the petitioner was entitled to refund of Input Tax Credit under Rule 5 of CENVAT Credit Rules, 2004. The court determined that services provided to a Singapore company constituted export of services as payments were received in convertible foreign exchange, satisfying Rule 6A of Service Tax Rules, 1994. The court clarified that Rule 6 of Place of Provision of Services Rules, 2012 applies only to specific events like cultural or sporting activities, not trade fair participation. The petitioner was not liable for service tax under Finance Act, 1994. The case was remanded to segregate services deemed provided outside India versus those provided within India. Case-Laws Service Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767001