https://www.taxtmi.com/article/detailed?id=5550 The tribunal characterised the procurement, inspection and reporting activities as Business Auxiliary Services and applied Clause (iii) of Rule 3(1) of the Export Rules: services in relation to business are exported if the recipient is located outside India, the services are delivered and used outside India, and payment is received in convertible foreign exchange. Finding the foreign principal to be the real user with no Indian establishment and payment in convertible foreign exchange, the tribunal held the services met the statutory criteria for export of services. en-us Thu, 03 Apr 2014 05:50:56 +0530 Thu, 03 Apr 2014 05:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5550 The tribunal characterised the procurement, inspection and reporting activities as Business Auxiliary Services and applied Clause (iii) of Rule 3(1) of the Export Rules: services in relation to business are exported if the recipient is located outside India, the services are delivered and used outside India, and payment is received in convertible foreign exchange. Finding the foreign principal to be the real user with no Indian establishment and payment in convertible foreign exchange, the tribunal held the services met the statutory criteria for export of services. Articles Service Tax Thu, 03 Apr 2014 05:50:56 +0530 https://www.taxtmi.com/article/detailed?id=5550