2023 (9) TMI 719 - CESTAT MUMBAI

Refund of Service Tax - export of service - appellant performed like a commission agent and the appellant’s job was to seek or procure sales orders for products manufactured by steel mills outside India for customers in India - rejection of claim of refund stating that services were not used outside India - HELD THAT:- The Larger Bench through Interim Order No. 26/2023 dated 09.06.2023 [2023 (8) TMI 107 - CESTAT MUMBAI] in very clear terms has held that in the present proceedings, the activity of the appellant is export of service.

The impugned order set aside - appeal allowed.