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2014 (2) TMI 439 - AT - Service TaxExport of services - marketing of foreign Principal’s products in India - Rule 3(1)(iii) of the Export of Service Rules, 2005 - Held that:- Since in this case, the respondents clients to whom the service has been provided are located outside India and the same has been used by them for their business, the first two conditions of Rule 3(1) read with Rule 3(2) are satisfied. The other condition regarding export of service prescribed in Rule 3(2) is also satisfied inasmuch as payment of this service has been received in convertible foreign exchange - Decided in favor of assessee.
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