https://www.taxtmi.com/caselaws?id=351968 The Tribunal allowed the appeal, setting aside the order holding the appellants liable for service tax on promotional activities for VISA and Master Card. It was determined that the services provided qualified as export of service under the Export of Service Rules, 2005, as the recipient was located outside India. The Tribunal emphasized the importance of considering the recipient's location in determining the destination of services, following legal principles outlined in a High Court decision. The order was deemed unsustainable, and the appeal was successful. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351968 The Tribunal allowed the appeal, setting aside the order holding the appellants liable for service tax on promotional activities for VISA and Master Card. It was determined that the services provided qualified as export of service under the Export of Service Rules, 2005, as the recipient was located outside India. The Tribunal emphasized the importance of considering the recipient's location in determining the destination of services, following legal principles outlined in a High Court decision. The order was deemed unsustainable, and the appeal was successful. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351968