https://www.taxtmi.com/caselaws?id=255899 Maintenance, repair and related business support services performed in India for foreign clients were treated as export of services because the effective recipients were outside India, the benefit was consumed abroad, and consideration was received in convertible foreign exchange. Applying the destination-based character of service tax and the Export of Taxable Service Rules, 2005, the text states that such cross-border services fall within the export category and are not liable to service tax. On that basis, the accompanying penalties also could not survive. en-us Thu, 08 Jan 2015 00:00:00 +0530 Wed, 21 Sep 2016 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255899 Maintenance, repair and related business support services performed in India for foreign clients were treated as export of services because the effective recipients were outside India, the benefit was consumed abroad, and consideration was received in convertible foreign exchange. Applying the destination-based character of service tax and the Export of Taxable Service Rules, 2005, the text states that such cross-border services fall within the export category and are not liable to service tax. On that basis, the accompanying penalties also could not survive. Case-Laws Service Tax Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255899