The CESTAT, Ahmedabad in M/s. Aegis Limited v. Commissioner of Central Excise & ST, Surat-I [Service Tax Appeal No. 13528 of 2013-DB dated June 09, 2023] held that services which were consumed outside India, the out of scope of service tax and any tax paid by assessee on such services should be refunded.
Source a2ztaxcorp
