https://www.taxtmi.com/caselaws?id=259541 The Court upheld the Authority's ruling that the place of provision of marketing and support services to foreign manufacturers was the location of the service recipients in the USA and China. It also confirmed that the services provided qualified as an export of taxable services under Rule 6A of the Service Tax Rules, 1994. The Court rejected the Commissioner's challenge, noting that new grounds cannot be raised in a writ petition and that the ruling's binding effect was until 30.09.2014. The writ petition was dismissed without costs, with post-amendment taxation matters to be determined by lower authorities. en-us Wed, 08 Apr 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259541 The Court upheld the Authority's ruling that the place of provision of marketing and support services to foreign manufacturers was the location of the service recipients in the USA and China. It also confirmed that the services provided qualified as an export of taxable services under Rule 6A of the Service Tax Rules, 1994. The Court rejected the Commissioner's challenge, noting that new grounds cannot be raised in a writ petition and that the ruling's binding effect was until 30.09.2014. The writ petition was dismissed without costs, with post-amendment taxation matters to be determined by lower authorities. Case-Laws Service Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259541