https://www.taxtmi.com/caselaws?id=783146 HC dismissed the revenue's tax appeal and affirmed the Tribunal's order granting refund to the assessee. It held that the services were rendered and consumed outside India, beyond the territorial jurisdiction for levy of service tax, and the amount deposited without authority of law could not be treated as service tax. The HC accepted the Tribunal's finding of violation of principles of natural justice, as the lower authorities had ignored binding precedents cited by the assessee and failed to distinguish them. Concluding that no substantial question of law arose, HC upheld the assessee's entitlement to refund and rejected the revenue's challenge. en-us Wed, 03 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783146 HC dismissed the revenue's tax appeal and affirmed the Tribunal's order granting refund to the assessee. It held that the services were rendered and consumed outside India, beyond the territorial jurisdiction for levy of service tax, and the amount deposited without authority of law could not be treated as service tax. The HC accepted the Tribunal's finding of violation of principles of natural justice, as the lower authorities had ignored binding precedents cited by the assessee and failed to distinguish them. Concluding that no substantial question of law arose, HC upheld the assessee's entitlement to refund and rejected the revenue's challenge. Case-Laws Service Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783146