https://www.taxtmi.com/caselaws?id=772484 CESTAT Chennai allowed the appeal regarding rebate claims for export of services. The tribunal held that marketing services provided by an Indian entity to a foreign company within India qualify as export of services under Category III of Export of Service Rules, 2005. The key determination was that for business auxiliary services, the location of service receiver and benefit accrual matters, not the physical place of performance. Since benefits accrued to the foreign entity outside India and payment was received in convertible foreign exchange, the services constituted export eligible for service tax rebate under Notification No. 11/2005. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772484 CESTAT Chennai allowed the appeal regarding rebate claims for export of services. The tribunal held that marketing services provided by an Indian entity to a foreign company within India qualify as export of services under Category III of Export of Service Rules, 2005. The key determination was that for business auxiliary services, the location of service receiver and benefit accrual matters, not the physical place of performance. Since benefits accrued to the foreign entity outside India and payment was received in convertible foreign exchange, the services constituted export eligible for service tax rebate under Notification No. 11/2005. Case-Laws Service Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772484