Services for Overseas Clients Deemed Export, Exempt from Tax Under Finance Act 1994; Tax Demands Overturned.

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....The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling outside taxable territory, meeting Rule 6A conditions, qualify as export. The services were rendered abroad, consideration received in foreign exchange, hence no service tax. Place of Provision of Services Rules, 2012 applied, with exceptions like performance-based services. Rule 4 applied as services were performed on goods physically available with service provider or through remote access. As goods were with overseas clients, place of provision was outside India. Thus, services were deemed export u/s Sections 66B, 66C, Rule 6A, and Rule 4. The order confirming demands was set aside, appeal allowed.....