https://www.taxtmi.com/caselaws?id=387623 Services rendered to a foreign principal for solicitation of orders and marketing support were treated as export of service under the Export of Services Rules, 2005 because the recipient was outside India, the consideration was received in convertible foreign exchange, and the recipient had no office or commercial establishment in India. The decisive test was the place of consumption and benefit, not merely where the activities were performed. Although the work was carried out in India and supported sales to Indian customers, the service was consumed by the foreign recipient abroad, so it remained exported service and fell outside the service tax net. The demand was therefore unsustainable. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 10:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387623 Services rendered to a foreign principal for solicitation of orders and marketing support were treated as export of service under the Export of Services Rules, 2005 because the recipient was outside India, the consideration was received in convertible foreign exchange, and the recipient had no office or commercial establishment in India. The decisive test was the place of consumption and benefit, not merely where the activities were performed. Although the work was carried out in India and supported sales to Indian customers, the service was consumed by the foreign recipient abroad, so it remained exported service and fell outside the service tax net. The demand was therefore unsustainable. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387623