https://www.taxtmi.com/caselaws?id=448376 The Tribunal upheld the decision of the Adjudicating Authority and the Bombay HC, determining that the services provided by the appellant to foreign companies qualify as an export of service. The Tribunal found that these services were consumed by the foreign companies abroad, not in India, despite the service receiver being located in India. Consequently, the services are not liable for service tax under the category of Business Auxiliary Service. The appeal filed by the Revenue was dismissed, affirming the non-taxability of the services as they were deemed to be consumed outside India. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448376 The Tribunal upheld the decision of the Adjudicating Authority and the Bombay HC, determining that the services provided by the appellant to foreign companies qualify as an export of service. The Tribunal found that these services were consumed by the foreign companies abroad, not in India, despite the service receiver being located in India. Consequently, the services are not liable for service tax under the category of Business Auxiliary Service. The appeal filed by the Revenue was dismissed, affirming the non-taxability of the services as they were deemed to be consumed outside India. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448376