https://www.taxtmi.com/caselaws?id=347175 The appellant's services, classified under Business Auxiliary Services, were deemed as export of services by the Central Excise Service Tax Appellate Tribunal (CESTAT). The consideration for the services was directly paid to overseas manufacturers, indicating services were rendered abroad. CESTAT referenced prior cases, including Paul Merchants Ltd. and GAP International Sourcing (India) Pvt. Ltd., supporting that services consumed outside India are not taxable domestically. The High Court upheld CESTAT's decision, emphasizing that services provided to foreign clients outside India qualify as export of services, resulting in the dismissal of the appeal. en-us Mon, 31 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347175 The appellant's services, classified under Business Auxiliary Services, were deemed as export of services by the Central Excise Service Tax Appellate Tribunal (CESTAT). The consideration for the services was directly paid to overseas manufacturers, indicating services were rendered abroad. CESTAT referenced prior cases, including Paul Merchants Ltd. and GAP International Sourcing (India) Pvt. Ltd., supporting that services consumed outside India are not taxable domestically. The High Court upheld CESTAT's decision, emphasizing that services provided to foreign clients outside India qualify as export of services, resulting in the dismissal of the appeal. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347175