https://www.taxtmi.com/article/detailed?id=5875 Services provided in India to foreign principals for marketing their products qualify as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005 where the service benefit accrues to the non resident recipient and payment is in convertible foreign exchange; the location of the recipient, not the place of physical performance, is the decisive test, and authorities on export of goods are inapposite to this service tax context. en-us Sat, 18 Oct 2014 07:26:03 +0530 Sat, 18 Oct 2014 07:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5875 Services provided in India to foreign principals for marketing their products qualify as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005 where the service benefit accrues to the non resident recipient and payment is in convertible foreign exchange; the location of the recipient, not the place of physical performance, is the decisive test, and authorities on export of goods are inapposite to this service tax context. Articles Service Tax Sat, 18 Oct 2014 07:26:03 +0530 https://www.taxtmi.com/article/detailed?id=5875