https://www.taxtmi.com/caselaws?id=219409 CESTAT Delhi (LB) held that money transfer services provided by agents and sub-agents to a foreign principal constitute export of services under Export of Service Rules, 2005. The recipient and consumer of the service is the foreign entity, not the money recipients in India. The place of consumption, not performance, determines the destination of service. Such services qualify as Business Auxiliary Services under the Finance Act and are exempt from service tax as export of services. Reimbursement for advertisement and sales promotion to the foreign principal is also not taxable. The tribunal ruled in favor of the assessee, dismissing the revenue's claim for service tax liability. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 05 Aug 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219409 CESTAT Delhi (LB) held that money transfer services provided by agents and sub-agents to a foreign principal constitute export of services under Export of Service Rules, 2005. The recipient and consumer of the service is the foreign entity, not the money recipients in India. The place of consumption, not performance, determines the destination of service. Such services qualify as Business Auxiliary Services under the Finance Act and are exempt from service tax as export of services. Reimbursement for advertisement and sales promotion to the foreign principal is also not taxable. The tribunal ruled in favor of the assessee, dismissing the revenue's claim for service tax liability. Case-Laws Service Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219409