https://www.taxtmi.com/caselaws?id=343787 The Tribunal held that Business Auxiliary Services (BAS) rendered by the appellant to a foreign client qualified as export of service since the services were consumed by the foreign client outside India. Consequently, the appeal was allowed, setting aside the impugned order. Regarding the hiring of industrial endoscopes, the Tribunal remanded the matter to the original adjudicating authority to determine if the transactions constituted a sale or a service based on possession and control of the endoscopes. en-us Wed, 31 May 2017 00:00:00 +0530 Mon, 31 Dec 2018 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343787 The Tribunal held that Business Auxiliary Services (BAS) rendered by the appellant to a foreign client qualified as export of service since the services were consumed by the foreign client outside India. Consequently, the appeal was allowed, setting aside the impugned order. Regarding the hiring of industrial endoscopes, the Tribunal remanded the matter to the original adjudicating authority to determine if the transactions constituted a sale or a service based on possession and control of the endoscopes. Case-Laws Service Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343787