https://www.taxtmi.com/caselaws?id=781972 CESTAT held that the appellant's activities constituted export of service under Rule 3 of the Export of Service Rules, 2005, as the services were provided to foreign entities, the benefit accrued and was used outside India, and foreign inward remittances were duly received and accounted. The Tribunal found no contractual authority enabling the appellant to bind overseas entities, negotiate or conclude contracts, or act on their behalf, and thus the appellant could not be treated as an intermediary. Relying on prior decisions and CBEC clarification, CESTAT set aside the service tax demand and allowed the appeal, quashing the impugned order. en-us Thu, 20 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 13:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781972 CESTAT held that the appellant's activities constituted export of service under Rule 3 of the Export of Service Rules, 2005, as the services were provided to foreign entities, the benefit accrued and was used outside India, and foreign inward remittances were duly received and accounted. The Tribunal found no contractual authority enabling the appellant to bind overseas entities, negotiate or conclude contracts, or act on their behalf, and thus the appellant could not be treated as an intermediary. Relying on prior decisions and CBEC clarification, CESTAT set aside the service tax demand and allowed the appeal, quashing the impugned order. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781972