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A.T.E Enterprises Pvt. Ltd vs Commissioner Of Service Tax on 7 January, 2015 cites

Burmah Shell Oil Storage And ... vs The Commercial Tax Officer And Others ... on 27 September, 1961

(i) The term export has not been defined either in Article 280(1)(b) or in any of the article of the Constitution of India. Though the Apex Courts judgments in the case of the State of Kerala v. The Cochin Coal Company Ltd. [(1961) 2 STC 1 SC] and Burmah Shell Oil Storage & Distribution Co. of India v. Commercial Tax Officer & Others reported in (1960) 11 STC 764 (SC) explain the meaning of the term export, the ratio of these judgments which are with regard to export of goods, is not applicable for determining what constitutes the export of services. There is no question of Export of Services Rules, 2005, being in conflict with Article 286(1)(b) of the Constitution of India.
Supreme Court of India Cites 20 - Cited by 73 - J C Shah - Full Document

The State Of Kerala And Others vs The Cochin Coal Company Ltd on 31 October, 1960

(i) That the business auxiliary services of promotion of market in India for foreign principal made in terms of agreement dated 01/07/2005 amount to Export of Services and the Honble Supreme Court decision in the case of State of Kerala and Others Vs. The Cochin Coal Company Ltd. [1961 (12) STC 1 (SC) as also Burmah Shell Oil Storage and Distrusting Co. of India Ltd., Vs. Commercial Tax Officers [1960 (11) STC 764] = 2002-TIOL-966-SC-CT-CB explaining the meaning of export is not relevant inasmuch as the same deals with the export of goods and not export of services;
Supreme Court of India Cites 13 - Cited by 14 - N R Ayyangar - Full Document

State Of Kerala vs Cochin Coal Co. Ltd., Cochin on 31 August, 1967

(i) The term export has not been defined either in Article 280(1)(b) or in any of the article of the Constitution of India. Though the Apex Courts judgments in the case of the State of Kerala v. The Cochin Coal Company Ltd. [(1961) 2 STC 1 SC] and Burmah Shell Oil Storage & Distribution Co. of India v. Commercial Tax Officer & Others reported in (1960) 11 STC 764 (SC) explain the meaning of the term export, the ratio of these judgments which are with regard to export of goods, is not applicable for determining what constitutes the export of services. There is no question of Export of Services Rules, 2005, being in conflict with Article 286(1)(b) of the Constitution of India.
Supreme Court of India Cites 21 - Cited by 12 - G K Mitter - Full Document

All India Federation Of Tax ... vs Union Of India & Ors on 21 August, 2007

(ii) The principle of equivalence between the taxation of goods and taxation of service had been laid down by the Apex Court in the case of Association of Leasing & Financial Service Companies v. Union of India (supra) and All India Federation of Tax Practitioners v. Union of India (supra) in the context of constitutional validity of levy of Service Tax on certain services. This principle does not imply that Service Tax should be levied and collected in exactly the same manner as the levy and collection of tax on goods or that export of service should be understood in exactly the same manner in which the export of goods is understood. In fact the question as to what constitutes the export or import of service was neither raised nor discussed in the above-mentioned judgments of the Apex Court. As discussed in this order, the Export of Services Rules, 2005 are in accordance with the Apex Courts ruling in the above-mentioned judgments that Service Tax is a value added tax, which in turn is a destination based consumption tax in the sense that it is levied on commercial activities, and it is not a charge on the business but a charge on the consumers. There is nothing in Export of Service Rules, 2005 which can be said to be contrary to the principle that a service not consumed in India is not be taxed in India.
Supreme Court of India Cites 49 - Cited by 277 - Full Document
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