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2009 (7) TMI 105 - AT - Service TaxExport of Service – Business Auxiliary Service – Foreign Principle – Amount Received from outside India – Services Provided in India – Prima Facie View - the principal to whom the marketing support is given by the service provider, ultimately makes available of goods or services to the consumers in India - . Similarly marketing support provided to the foreign principal as agent thereof also results with either ultimate supply of goods or provision of services to the consumers of India only and service reaches its destination in India to the intended consumer of the goods or services – held that - The benefit of service terminated in India only, without travelling abroad. The performance based service provided in India in terms of the sample agreement dated 1-7-2005 appears to have resulted with provision of service to the consumers in India. Therefore it appears that even the circular does not explain the position of law as claimed by the appellant to its advantage – No Export - stay granted partly
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