https://www.taxtmi.com/caselaws?id=276995 The Tribunal dismissed the Department's appeal against the Order-in-Original classifying services as export of services under Business Auxiliary Services (BAS). It held that services provided to foreign entities, with recipients abroad and payment in foreign currency, qualified as export of services. Emphasizing the place of consumption over performance, the Tribunal ruled that the services fell under BAS regulations, making them non-taxable. Precedents established recipient location as crucial in determining service destination. The Tribunal upheld the impugned order, affirming the classification of services as export of services under BAS. en-us Wed, 24 Jan 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276995 The Tribunal dismissed the Department's appeal against the Order-in-Original classifying services as export of services under Business Auxiliary Services (BAS). It held that services provided to foreign entities, with recipients abroad and payment in foreign currency, qualified as export of services. Emphasizing the place of consumption over performance, the Tribunal ruled that the services fell under BAS regulations, making them non-taxable. Precedents established recipient location as crucial in determining service destination. The Tribunal upheld the impugned order, affirming the classification of services as export of services under BAS. Case-Laws Service Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276995