https://www.taxtmi.com/caselaws?id=364064 Services rendered to a recipient outside India, with consideration received in convertible foreign exchange, were treated as export of service and not liable to service tax under the alleged management consultancy classification. The services were advisory in nature and fell within the relevant CBEC circular on export of service. On that basis, the tax demand and penalty were unsustainable, and the revenue appeal failed. en-us Fri, 19 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364064 Services rendered to a recipient outside India, with consideration received in convertible foreign exchange, were treated as export of service and not liable to service tax under the alleged management consultancy classification. The services were advisory in nature and fell within the relevant CBEC circular on export of service. On that basis, the tax demand and penalty were unsustainable, and the revenue appeal failed. Case-Laws Service Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364064