https://www.taxtmi.com/caselaws?id=77208 Services of marketing commission and call centre activity supplied to a foreign client were treated as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005, because the recipient was located outside India and the benefit accrued abroad. The Board circular was applied to Category III services, including business auxiliary services, to confirm that the decisive factor is the recipient's location and overseas benefit, not merely where the activity is performed. On that basis, the demand, interest and penalty were found prima facie unsustainable for stay purposes, and waiver of pre-deposit with stay of recovery was granted. en-us Mon, 14 Dec 2009 00:00:00 +0530 Fri, 29 Oct 2010 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77208 Services of marketing commission and call centre activity supplied to a foreign client were treated as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005, because the recipient was located outside India and the benefit accrued abroad. The Board circular was applied to Category III services, including business auxiliary services, to confirm that the decisive factor is the recipient's location and overseas benefit, not merely where the activity is performed. On that basis, the demand, interest and penalty were found prima facie unsustainable for stay purposes, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77208