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2017 (5) TMI 887 - AT - Service TaxRefund claim - promotion and marketing of universities located in India as well as abroad - export of services or not? - rejection of refund claim on the ground that the services provided by the appellant do not qualify as export of services specially when the services were provided and used in India, therefore, they cannot be regarded as ‘export’ - Held that: - mere fact that the appellant has been promoting and marketing foreign universities within India and then getting prospective students enrolled for various courses in those universities does not mean that services to foreign universities were consumed within India - There is no dispute that service recipients are foreign universities and they are located outside India and payment for such services has been received in foreign currency. From the totality of facts and circumstances, there is no doubt that these services were provided from India and used outside India - refund allowed - appeal allowed - decided in favor of appellant.
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