https://www.taxtmi.com/caselaws?id=764780 CESTAT Allahabad ruled that appellant's business of guiding and advising foreign parties for bidding and negotiations qualified for export of services benefit from July 2012 to March 2014. The tribunal held that appellant's services were not intermediary services under Place of Provision of Services Rules 2012, as place of provision was location of service recipient outside India rather than service provider in India. Since appellant received payment in convertible foreign exchange, services qualified for export benefit under Rule 6 of Service Tax Rules 1994. Service tax demand was set aside and appeal allowed. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764780 CESTAT Allahabad ruled that appellant's business of guiding and advising foreign parties for bidding and negotiations qualified for export of services benefit from July 2012 to March 2014. The tribunal held that appellant's services were not intermediary services under Place of Provision of Services Rules 2012, as place of provision was location of service recipient outside India rather than service provider in India. Since appellant received payment in convertible foreign exchange, services qualified for export benefit under Rule 6 of Service Tax Rules 1994. Service tax demand was set aside and appeal allowed. Case-Laws Service Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764780