https://www.taxtmi.com/article/detailed?id=1770 Services provided by an Indian agent to perform customer care on behalf of a foreign principal qualify as Business Auxiliary Services under section 65(105)(zzb) and may constitute an export of services if payment is in convertible foreign exchange. The proposed Place of Provision of Services Rules, 2012 generally locate provision at the service provider's place, and the customer care arrangement-being a contract separate from the supply of goods-does not fall within Rule 4(b)'s supply linked category and therefore is not captured for taxation under that rule. en-us Fri, 15 Jun 2012 13:09:16 +0530 Fri, 15 Jun 2012 13:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1770 Services provided by an Indian agent to perform customer care on behalf of a foreign principal qualify as Business Auxiliary Services under section 65(105)(zzb) and may constitute an export of services if payment is in convertible foreign exchange. The proposed Place of Provision of Services Rules, 2012 generally locate provision at the service provider's place, and the customer care arrangement-being a contract separate from the supply of goods-does not fall within Rule 4(b)'s supply linked category and therefore is not captured for taxation under that rule. Articles Service Tax Fri, 15 Jun 2012 13:09:16 +0530 https://www.taxtmi.com/article/detailed?id=1770