https://www.taxtmi.com/caselaws?id=753781 The CESTAT Chandigarh held that amounts received by appellant from VISA and Mastercard under a cost-sharing agreement for brand promotion services constituted export of services under Rule 3(1)(iii) of Export of Service Rules, 2005, and were not liable to service tax under business auxiliary services. The tribunal found that services related to brand promotion rather than product/service provision by VISA/Mastercard, and export classification should be determined by service recipient location, not performance place. Following precedent in SBI Cards case, the tribunal allowed the appeal, ruling the amounts were not amenable to service tax as they qualified as export of services. en-us Wed, 22 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753781 The CESTAT Chandigarh held that amounts received by appellant from VISA and Mastercard under a cost-sharing agreement for brand promotion services constituted export of services under Rule 3(1)(iii) of Export of Service Rules, 2005, and were not liable to service tax under business auxiliary services. The tribunal found that services related to brand promotion rather than product/service provision by VISA/Mastercard, and export classification should be determined by service recipient location, not performance place. Following precedent in SBI Cards case, the tribunal allowed the appeal, ruling the amounts were not amenable to service tax as they qualified as export of services. Case-Laws Central Excise Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753781