https://www.taxtmi.com/caselaws?id=256241 Commission earned for procuring orders for overseas manufacturers was treated as export of service, not taxable Business Auxiliary Service in India. The activity was limited to sourcing Indian customers and forwarding orders to foreign principals, with supplies executed directly by the overseas manufacturers and consideration paid by them. As the service was rendered for the benefit of and consumed by the foreign recipient, the destination-based character of service tax excluded Indian levy. The service tax demand, along with interest and penalties, was set aside. en-us Wed, 07 Jan 2015 00:00:00 +0530 Wed, 09 Sep 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256241 Commission earned for procuring orders for overseas manufacturers was treated as export of service, not taxable Business Auxiliary Service in India. The activity was limited to sourcing Indian customers and forwarding orders to foreign principals, with supplies executed directly by the overseas manufacturers and consideration paid by them. As the service was rendered for the benefit of and consumed by the foreign recipient, the destination-based character of service tax excluded Indian levy. The service tax demand, along with interest and penalties, was set aside. Case-Laws Service Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256241