https://www.taxtmi.com/caselaws?id=211912 Secondary consultant engineering services rendered to a provider of export services were treated as merging with the exported service and, under the departmental circular dated 25.04.2003, were not liable to service tax when ultimately consumed in exports outside India. The circular maintained taxability only where such secondary services were used for services provided in India. On the stated facts, the applicant was entitled to the circular's benefit, and recovery of the service tax demand, interest and penalties was stayed pending appeal. en-us Thu, 05 Jan 2012 00:00:00 +0530 Wed, 09 Jul 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211912 Secondary consultant engineering services rendered to a provider of export services were treated as merging with the exported service and, under the departmental circular dated 25.04.2003, were not liable to service tax when ultimately consumed in exports outside India. The circular maintained taxability only where such secondary services were used for services provided in India. On the stated facts, the applicant was entitled to the circular's benefit, and recovery of the service tax demand, interest and penalties was stayed pending appeal. Case-Laws Service Tax Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211912