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2009 (2) TMI 144 - AT - Service TaxExport of Business Auxiliary Service - The adjudicating authority in his order rejected the rebate claim on ground that the business auxiliary service is rendered by the appellant by way of promoting sale of the products of M/s. Lenovo, Singapore in India and as such the exemption available in terms of Export of Services Rules 2005 is not applicable. - When the recipient of the service is situated outside India, it cannot be said that service is delivered in India and the benefit of the service is derived only by the recipient company. Because of the booking of the orders, the foreign Company gets business. Therefore, the service is also utilized aboard – Benefit of export available.
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