Services Facilitating Sales in India for Foreign Entities Not Classified as Exports Due to Domestic Consumption.

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Full Text of the Document

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....Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect of the goods of these foreign entities sold by them in India. Thus services provided by the appellant facilitate the conduct of business of the Foreign Entities in India - Cannot be held as export of services.....