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2018 (7) TMI 1372 - CESTAT ALLAHABADClassification of services - Advice & Supervisory Functions in relation to production of Auto Sock Products in India - Export of services - Whether the said services would fall under the head Management Consultancy Services or not? - Held that:- The invoice recipient is located outside India and all the services provided by the respondent had been given in Convertible Foreign Exchange. Moreover, the services of the respondent were advisory nature to their Foreign Service Recipient. In that circumstances, the activity of the appellant is covered by Export of Service in terms of CBEC Circular dated 24.02.2009 - appeal dismissed - decided against Revenue.
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