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2014 (4) TMI 360 - AT - Service TaxBusiness Auxiliary services - Place of business is India - export of services or not - Held that:- Appellant procured sales orders in India on commission basis for the goods manufactured by M/s. Coperion Werner pfleiderer Gmbh Co. KG, Germany and M/s. Coperion Waeschle Gmbh, Germany, the manufacturers of bulk handling systems and the service provided by the Appellant is Business Auxiliary Service covered by Section 65 (105)(zzb). This service provided by a person in India is treated as export of services out of India if it has been provided in relation to business or commission to a recipient located outside India, the service has been used outside India and payment for the same has been received in convertible foreign exchange. Prima facie, we find that all these three conditions have been satisfied in this case. The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person using these services for his business, not on the basis of place of performance - appellant have prima facie case in their favour - Stay granted.
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