https://www.taxtmi.com/caselaws?id=351822 The Tribunal ruled in favor of the appellants, determining that the services provided to a foreign client qualified as Export of Services. Despite being classified under Business Auxiliary Service by the Revenue, the Tribunal considered the location of the service recipient and the receipt of consideration in convertible foreign exchange. Citing precedents and a clarificatory Circular, the Tribunal emphasized that services promoting a foreign entity's business, with benefits provided outside India, could be classified as Export of Services. The impugned tax liability order was set aside, granting relief to the appellants. en-us Fri, 08 Sep 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351822 The Tribunal ruled in favor of the appellants, determining that the services provided to a foreign client qualified as Export of Services. Despite being classified under Business Auxiliary Service by the Revenue, the Tribunal considered the location of the service recipient and the receipt of consideration in convertible foreign exchange. Citing precedents and a clarificatory Circular, the Tribunal emphasized that services promoting a foreign entity's business, with benefits provided outside India, could be classified as Export of Services. The impugned tax liability order was set aside, granting relief to the appellants. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351822