https://www.taxtmi.com/caselaws?id=771548 CESTAT Bangalore held that services rendered by the appellant to an overseas company did not constitute 'intermediary services' under Service Tax Rules. The tribunal relied on GST circular No.159/13/2021 and precedent from Informatica Business Solutions case to determine that the services fell within Rule 9(c) of POPS Rules 2012, qualifying as export of services. The Commissioner(Appeals) order rejecting refund claims was set aside, and appeals were allowed with consequential relief for accumulated Cenvat credit refund under Rule 5 of Cenvat Credit Rules 2004. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771548 CESTAT Bangalore held that services rendered by the appellant to an overseas company did not constitute 'intermediary services' under Service Tax Rules. The tribunal relied on GST circular No.159/13/2021 and precedent from Informatica Business Solutions case to determine that the services fell within Rule 9(c) of POPS Rules 2012, qualifying as export of services. The Commissioner(Appeals) order rejecting refund claims was set aside, and appeals were allowed with consequential relief for accumulated Cenvat credit refund under Rule 5 of Cenvat Credit Rules 2004. Case-Laws Service Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771548