https://www.taxtmi.com/highlights?id=48884 Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect of the goods of these foreign entities sold by them in India. Thus services provided by the appellant facilitate the conduct of business of the Foreign Entities in India - Cannot be held as export of services. en-us Mon, 26 Aug 2019 06:38:56 +0530 Mon, 26 Aug 2019 06:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48884 Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect of the goods of these foreign entities sold by them in India. Thus services provided by the appellant facilitate the conduct of business of the Foreign Entities in India - Cannot be held as export of services. Highlights Service Tax Mon, 26 Aug 2019 06:38:56 +0530 https://www.taxtmi.com/highlights?id=48884