https://www.taxtmi.com/caselaws?id=773696 CESTAT Bangalore ruled in favor of appellant regarding export of services classification under Finance Act 1994. The tribunal found that support services provided to Malaysian recipient constituted export of services as payment was received in foreign currency and service recipient was located in Malaysia per Place of Provision of Service Rules 2012. The tribunal rejected demands under manpower recruitment services, finding insufficient evidence that providing faculty lists constituted recruitment services. Service tax demand of Rs.1,05,647 for immovable property services was also rejected as appellant was already paying applicable service tax. Appeal allowed. en-us Mon, 09 Dec 2024 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773696 CESTAT Bangalore ruled in favor of appellant regarding export of services classification under Finance Act 1994. The tribunal found that support services provided to Malaysian recipient constituted export of services as payment was received in foreign currency and service recipient was located in Malaysia per Place of Provision of Service Rules 2012. The tribunal rejected demands under manpower recruitment services, finding insufficient evidence that providing faculty lists constituted recruitment services. Service tax demand of Rs.1,05,647 for immovable property services was also rejected as appellant was already paying applicable service tax. Appeal allowed. Case-Laws Service Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773696