https://www.taxtmi.com/caselaws?id=787488 Business auxiliary services provided to an overseas group entity where the overseas entity is the contractual recipient and payer qualify as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005 because the location of the service receiver is decisive; therefore such supplies are not exigible to service tax under Section 65(19) sub-clause (iv). The Supreme Court authority endorsing that the recipient's location determines export status, and recognition of convertible foreign exchange consideration, was applied to decide the issue in favour of the assessee. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787488 Business auxiliary services provided to an overseas group entity where the overseas entity is the contractual recipient and payer qualify as export of services under Rule 3(1)(iii) of the Export of Services Rules, 2005 because the location of the service receiver is decisive; therefore such supplies are not exigible to service tax under Section 65(19) sub-clause (iv). The Supreme Court authority endorsing that the recipient's location determines export status, and recognition of convertible foreign exchange consideration, was applied to decide the issue in favour of the assessee. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787488