https://www.taxtmi.com/caselaws?id=469504 CHA services rendered in India to overseas customers were treated as export of service under the Export of Services Rules, 2005 because the activity was supplementary to the assessee's freight forwarding business, the service was used outside India, the benefit accrued to foreign recipients, and consideration was received in convertible foreign exchange. The Tribunal applied Rule 3 and held that the export conditions were satisfied; accordingly, the CHA service was not liable to Service Tax and the confirmed demand, interest, and penalties were set aside. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 19 Jun 2026 18:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469504 CHA services rendered in India to overseas customers were treated as export of service under the Export of Services Rules, 2005 because the activity was supplementary to the assessee's freight forwarding business, the service was used outside India, the benefit accrued to foreign recipients, and consideration was received in convertible foreign exchange. The Tribunal applied Rule 3 and held that the export conditions were satisfied; accordingly, the CHA service was not liable to Service Tax and the confirmed demand, interest, and penalties were set aside. Case-Laws Service Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469504