https://www.taxtmi.com/caselaws?id=753739 CESTAT Ahmedabad held that sales promotion services provided in India by appellant to foreign recipients for promoting goods belonging to foreign service recipients constitutes export of service under Rule 3(1)(iii) read with Sub-Rule (2) of Rule 3 of Export of Service Rules, 2005. Since payment was received in convertible foreign exchange, the service qualified as export and was not liable to service tax. The tribunal relied on its earlier decision in appellant's own case for identical issue covering different period. The impugned order was set aside and appeal was allowed. en-us Wed, 05 Jun 2024 00:00:00 +0530 Sat, 08 Jun 2024 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753739 CESTAT Ahmedabad held that sales promotion services provided in India by appellant to foreign recipients for promoting goods belonging to foreign service recipients constitutes export of service under Rule 3(1)(iii) read with Sub-Rule (2) of Rule 3 of Export of Service Rules, 2005. Since payment was received in convertible foreign exchange, the service qualified as export and was not liable to service tax. The tribunal relied on its earlier decision in appellant's own case for identical issue covering different period. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753739