Export of Services - Whether mere receipt is convertible foreign exchange is sufficient to hold that service has been exported and not liable to service tax?

Export of Services - Whether mere receipt is convertible foreign exchange is sufficient to hold that service has been exported and not liable to service tax? - Part 1 (Decision of Tribunal) https://www.taxtmi.com/news?id=1037 The tribunal considered whether business auxiliary, marketing and support services supplied by an Indian subsidiary to foreign principals qualify as export of services under the Export of Services Rules, 2005. Although the Rules and Board guidance recognise recipient location and receipt in convertible foreign exchange as relevant, the tribunal concluded that where the ultimate benefit and consumption of the services occur in India the services are performed in India and do not meet the export criteria. en-us Sat, 07 Nov 2009 12:11:44 +0530 Sat, 07 Nov 2009 12:25:00 +0530 TaxTMI RSS Generator Export of Services - Whether mere receipt is convertible foreign exchange is sufficient to hold that service has been exported and not liable to service tax? - Part 1 (Decision of Tribunal) https://www.taxtmi.com/news?id=1037 The tribunal considered whether business auxiliary, marketing and support services supplied by an Indian subsidiary to foreign principals qualify as export of services under the Export of Services Rules, 2005. Although the Rules and Board guidance recognise recipient location and receipt in convertible foreign exchange as relevant, the tribunal concluded that where the ultimate benefit and consumption of the services occur in India the services are performed in India and do not meet the export criteria. News - Sat, 07 Nov 2009 12:11:44 +0530 https://www.taxtmi.com/news?id=1037