https://www.taxtmi.com/article/detailed?id=13280 Whether Business Auxiliary Services rendered in India to a foreign recipient qualify as export of services depends on the location of the service receiver and whether the benefit is used outside India; services performed in India may still be export where the economic benefit accrues outside India. The point of taxation attaches at rendition, not payment, and extended period demands require positive proof of deliberate suppression, not mere audit presumptions. en-us Thu, 02 Jan 2025 13:54:45 +0530 Thu, 02 Jan 2025 13:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13280 Whether Business Auxiliary Services rendered in India to a foreign recipient qualify as export of services depends on the location of the service receiver and whether the benefit is used outside India; services performed in India may still be export where the economic benefit accrues outside India. The point of taxation attaches at rendition, not payment, and extended period demands require positive proof of deliberate suppression, not mere audit presumptions. Articles Service Tax Thu, 02 Jan 2025 13:54:45 +0530 https://www.taxtmi.com/article/detailed?id=13280