https://www.taxtmi.com/caselaws?id=252066 Business auxiliary services consisting of market promotion in India provided by a subsidiary to its foreign principal were held to qualify as export of services because the recipient was located abroad and the services were delivered for use outside India; accordingly those services were not liable to service tax. The tribunal applied the destinationbased consumption tax principle and the equivalence principle between goods and services taxation, rejecting analogies from goods export cases and concluding the service was supplied to and used by the foreign recipient, so relief was granted to the assessee. en-us Tue, 23 Sep 2014 00:00:00 +0530 Fri, 06 Feb 2026 12:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252066 Business auxiliary services consisting of market promotion in India provided by a subsidiary to its foreign principal were held to qualify as export of services because the recipient was located abroad and the services were delivered for use outside India; accordingly those services were not liable to service tax. The tribunal applied the destinationbased consumption tax principle and the equivalence principle between goods and services taxation, rejecting analogies from goods export cases and concluding the service was supplied to and used by the foreign recipient, so relief was granted to the assessee. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252066