https://www.taxtmi.com/caselaws?id=762148 CESTAT Kolkata held that business auxiliary services provided to foreign clients qualify as export of services and are exempt from service tax. The assessee collected information for a UK-based company and supplied it directly to the foreign party. The tribunal applied Circular No. 111/05/2009-S.T., ruling that since the benefit of services accrued to the foreign principal rather than Indian customers, the services constituted export under Rule 3(i)(iii) of Export Service Rules. The service tax demand was set aside as the services were exempt being export of services. en-us Thu, 21 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762148 CESTAT Kolkata held that business auxiliary services provided to foreign clients qualify as export of services and are exempt from service tax. The assessee collected information for a UK-based company and supplied it directly to the foreign party. The tribunal applied Circular No. 111/05/2009-S.T., ruling that since the benefit of services accrued to the foreign principal rather than Indian customers, the services constituted export under Rule 3(i)(iii) of Export Service Rules. The service tax demand was set aside as the services were exempt being export of services. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762148