https://www.taxtmi.com/caselaws?id=349599 Services of analysis, advising and reporting performed in India for foreign clients, with payment received in convertible foreign exchange, were treated as export of service because the recipient was outside India and the benefit accrued abroad. Applying the principle that service tax is a destination-based consumption tax leviable only on services provided within the country, the court followed its earlier view in SGS India Private Limited and held that such services fall outside service tax net. No service tax was payable on these services. en-us Tue, 03 Oct 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349599 Services of analysis, advising and reporting performed in India for foreign clients, with payment received in convertible foreign exchange, were treated as export of service because the recipient was outside India and the benefit accrued abroad. Applying the principle that service tax is a destination-based consumption tax leviable only on services provided within the country, the court followed its earlier view in SGS India Private Limited and held that such services fall outside service tax net. No service tax was payable on these services. Case-Laws Service Tax Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349599