KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

Karnataka Lingayat Education (KLE) Society Vs Commissioner of Central Excise (CESTAT Bangalore) The Karnataka Lingayat Education (KLE) Society secured a victory against the Commissioner of Central Excise at the CESTAT Bangalore. The tribunal ruled that services provided by KLE to the University of Sains Malaysia (USM) qualified as “export of services” under the Finance Act, 1994, thereby overturning a significant service tax demand. KLE, a charitable education society, had a ten-year agreement with USM, a Malaysian government-funded university, to conduct medical education courses ...