𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗮𝗹𝗲𝘀 𝗣𝗿𝗼𝗺𝗼𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗘𝘅𝗽𝗼𝗿𝘁 𝗢𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Sales promotion and marketing services provided to recipients outside India qualify as export under the Export of Service Rules. Exemption cannot be denied for procedural lapses."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Solvay Specialities India Pvt. Limited 𝗜𝘀𝘀𝘂𝗲: Whether the services qualify as export under the Export of Service Rules? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided sales promotion and marketing services to foreign clients and claimed exemption under Notification No. 18/2009-ST, which was denied by the department due to procedural lapses in documentation.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that services provided to foreign clients qualify as export under Rule 3(1) of the Export of Service Rules. Exemption under Notification No. 18/2009-ST cannot be denied due to minor procedural lapses. Penalties were set aside due to the absence of malafide intent, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Solvay Specialities India Pvt. Limited vs. Commissioner of Central Excise & ST, Surat-II 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10321 of 2013-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 April 2023 📜 This ruling reinforces that minor procedural lapses do not disqualify legitimate export services from exemption benefits.