https://www.taxtmi.com/caselaws?id=77105 Services rendered in India to procure orders for a foreign manufacturer were examined for taxability as business auxiliary services, with the circular on export of service treated as relevant to the demand. The decisive factors were the location of the service receiver and where the benefit of the service accrued, rather than the mere place of performance. As the services were rendered for a foreign company and the business promotion benefit accrued outside India, the demand required reconsideration under the circular. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh decision. en-us Mon, 10 Aug 2009 00:00:00 +0530 Wed, 15 Jun 2011 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77105 Services rendered in India to procure orders for a foreign manufacturer were examined for taxability as business auxiliary services, with the circular on export of service treated as relevant to the demand. The decisive factors were the location of the service receiver and where the benefit of the service accrued, rather than the mere place of performance. As the services were rendered for a foreign company and the business promotion benefit accrued outside India, the demand required reconsideration under the circular. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh decision. Case-Laws Service Tax Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77105