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2009 (1) TMI 221 - AT - Service TaxExport of Service - export of services which are intangible unlike export of goods - A reading of the agreement shows that the decision relating to the choice of various fabrics, vendor, service providers are to be taken by the parent company which are based outside India. Admittedly, they do not have any office in India. The applicant has undertaken several activities in India but the feed-back or the reports appear to have been submitted by them to the parent company and the same may constitute the actual rendering of services. – Amount is received in foreign exchange – prime facie case is in favor of appellant – stay granted.
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