https://www.taxtmi.com/caselaws?id=800773 Promotional and market-survey services performed in India for a foreign principal qualify as export of services where they are provided from India and used outside India. For Category III services, the recipient's location and the place where the commercial benefit accrues determine export status, rather than the location of the underlying activities. Promotion undertaken exclusively for the foreign entity satisfies this test when that entity receives the business benefit, even if its goods are sold to Indian buyers. The services consequently support refund of service tax. en-us Tue, 06 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800773 Promotional and market-survey services performed in India for a foreign principal qualify as export of services where they are provided from India and used outside India. For Category III services, the recipient's location and the place where the commercial benefit accrues determine export status, rather than the location of the underlying activities. Promotion undertaken exclusively for the foreign entity satisfies this test when that entity receives the business benefit, even if its goods are sold to Indian buyers. The services consequently support refund of service tax. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800773