https://www.taxtmi.com/caselaws?id=314427 The Tribunal determined that the appellant's services, involving sales promotion and marketing for foreign-based companies, were provided to recipients outside India and paid for in convertible foreign currency. Despite being rendered in India, these services qualified as 'Export of Service' under s. 65(105)(zzb) of the Finance Act, 1994, in accordance with Rule 3 of the Export of Service Rules, 2005. Consequently, the Tribunal set aside the impugned order, concluding that the services were not taxable, and allowed the appeal. en-us Mon, 28 Nov 2022 00:00:00 +0530 Sat, 08 Jun 2024 14:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314427 The Tribunal determined that the appellant's services, involving sales promotion and marketing for foreign-based companies, were provided to recipients outside India and paid for in convertible foreign currency. Despite being rendered in India, these services qualified as 'Export of Service' under s. 65(105)(zzb) of the Finance Act, 1994, in accordance with Rule 3 of the Export of Service Rules, 2005. Consequently, the Tribunal set aside the impugned order, concluding that the services were not taxable, and allowed the appeal. Case-Laws Service Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314427