Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Rule 3(2) Export of Service Rules | 'Effective Use' by Overseas Recipient Suffices for Export Rebate : CESTAT Chandigarh
CESTAT Chandigarh clarifies that call center services qualify as 'export of services' under Rule 3(2) of the Export of Service Rules, 2005 if the overseas recipient effectively uses them, entitling service providers to rebate claims. The ruling rejects the Revenue's argument that physical performance in India disqualifies export status, reinforcing the 'effective use' doctrine for cross-border service tax exemptions.
