Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Export of Service | Benefit Accruing Outside India Qualifies as Export Even If Performed Entirely Within India : Customs, Excise and Service Tax Appellate Tribunal
The CESTAT Hyderabad holds that service tax is not leviable on BE/BA studies provided to overseas clients if the benefit accrues abroad, even when all activities occur in India.