https://www.taxtmi.com/caselaws?id=246052 Services rendered to a foreign recipient, where the recipient dealt directly with customers outside India and the provider only identified prospects and facilitated sales, were treated as export of service under the Export of Service Rules, 2005. Receipt of consideration in convertible foreign exchange supported the export character of the supply. The analysis also relied on earlier Tribunal decisions on substantially similar facts, which the Revenue could not disregard. On that basis, the services were not exigible to service tax, and the associated demand, interest and penalties were unsustainable. en-us Thu, 13 Mar 2014 00:00:00 +0530 Sat, 17 Oct 2015 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246052 Services rendered to a foreign recipient, where the recipient dealt directly with customers outside India and the provider only identified prospects and facilitated sales, were treated as export of service under the Export of Service Rules, 2005. Receipt of consideration in convertible foreign exchange supported the export character of the supply. The analysis also relied on earlier Tribunal decisions on substantially similar facts, which the Revenue could not disregard. On that basis, the services were not exigible to service tax, and the associated demand, interest and penalties were unsustainable. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246052