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    <title>Marketing and support services provided in India on direction of the foreign Company is export of service</title>
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    <description>Where an Indian provider performs marketing, sales-promotion and technical pre-sales support in India at the request and direction of a foreign company and receives consideration in convertible foreign exchange, those services qualify as export of service, such that a domestic service-tax demand re-characterising them as Business Auxiliary Services is set aside.</description>
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