https://www.taxtmi.com/caselaws?id=778787 The HC held that services supplied on behalf of a foreign client and consumed in India nevertheless qualify for refund where (i) the service recipient is located outside India and (ii) payment is received in convertible foreign exchange. Applying the SC precedent, the court found those twin conditions satisfied for periods July-Sept 2008 and Apr-Sept 2009, answered the substantial questions of law in favour of the respondent-assessee, and dismissed the Revenue's appeal. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778787 The HC held that services supplied on behalf of a foreign client and consumed in India nevertheless qualify for refund where (i) the service recipient is located outside India and (ii) payment is received in convertible foreign exchange. Applying the SC precedent, the court found those twin conditions satisfied for periods July-Sept 2008 and Apr-Sept 2009, answered the substantial questions of law in favour of the respondent-assessee, and dismissed the Revenue's appeal. Case-Laws Service Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778787