It was observed that the assessee merely identified prospective buyers for the overseas client, while the actual sale transactions were handled directly between the overseas supplier and Indian buyers.
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the Revenue’s appeal, ruling that services provided to overseas clients qualified as exports due to the absence of a tripartite agreement. The Revenue-appellant, challenged the order passed by Commissioner (Appeals),dated October 16, 2020,which upheld the original authority’s decision to drop the demand, treating…
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