Service export prior to Export of service rules, 2005 are eligible for export rebate

CA Urvashi Porwal

Brief of the Case

In the case of J.P. Morgan Services India Private Ltd. Vs. Commissioner of Central Excise(Service Tax), Mumbai, it was held that the benefit of export rebate cannot be denied even if the services are exported prior to the date when Export of Service Rules, 2005 are brought into the statute.

Facts of the Case

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