https://www.taxtmi.com/caselaws?id=267909 Services consisting of marketing and promotion of Computer Reservation System software for an overseas principal were treated as promotion of CRS services rather than taxable Business Auxiliary Service. The Tribunal held that the activity was carried out through computer data processing, which was an excluded component, and therefore did not fall within the taxable ambit. It further held that, because the service recipient was located outside India and consideration was received in convertible foreign exchange, the requirements of the Export of Service Rules, 2005 were satisfied. The demand for service tax, along with interest and penalties, was set aside. en-us Fri, 20 Jun 2014 00:00:00 +0530 Tue, 12 Jan 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267909 Services consisting of marketing and promotion of Computer Reservation System software for an overseas principal were treated as promotion of CRS services rather than taxable Business Auxiliary Service. The Tribunal held that the activity was carried out through computer data processing, which was an excluded component, and therefore did not fall within the taxable ambit. It further held that, because the service recipient was located outside India and consideration was received in convertible foreign exchange, the requirements of the Export of Service Rules, 2005 were satisfied. The demand for service tax, along with interest and penalties, was set aside. Case-Laws Service Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267909