https://www.taxtmi.com/caselaws?id=378308 Market promotion services rendered under a distributor agreement to a foreign principal were treated as export of service because the arrangement showed no separate service understanding with the Indian end user and the benefit accrued outside Indian taxable territory. Prior decisions on export of service were applied, and no contrary authority was shown to justify a different view. As a result, the service tax demand under Business Auxiliary Service could not survive, and the Revenue's challenge failed while the assessee's relief was sustained. en-us Tue, 22 Jan 2019 00:00:00 +0530 Sat, 13 Apr 2019 05:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378308 Market promotion services rendered under a distributor agreement to a foreign principal were treated as export of service because the arrangement showed no separate service understanding with the Indian end user and the benefit accrued outside Indian taxable territory. Prior decisions on export of service were applied, and no contrary authority was shown to justify a different view. As a result, the service tax demand under Business Auxiliary Service could not survive, and the Revenue's challenge failed while the assessee's relief was sustained. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378308