https://www.taxtmi.com/caselaws?id=783534 Procurement of export orders in India for an overseas principal was treated as export of service, not taxable under Business Auxiliary Service, because the appellant had no authority to conclude contracts, the foreign principal supplied goods directly, and commission was paid only on realisation. Applying Rule 3(1)(iii) read with Rule 3(2) of the Export of Service Rules, 2005, and following coordinate bench decisions on similar facts, the service was regarded as rendered for and consumed by the foreign principal outside India. The service tax demand, with interest and penalties, was therefore unsustainable. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783534 Procurement of export orders in India for an overseas principal was treated as export of service, not taxable under Business Auxiliary Service, because the appellant had no authority to conclude contracts, the foreign principal supplied goods directly, and commission was paid only on realisation. Applying Rule 3(1)(iii) read with Rule 3(2) of the Export of Service Rules, 2005, and following coordinate bench decisions on similar facts, the service was regarded as rendered for and consumed by the foreign principal outside India. The service tax demand, with interest and penalties, was therefore unsustainable. Case-Laws Service Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783534