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2018 (8) TMI 1686 - AT - Service TaxBusiness Auxiliary Services - the assessee has received some income as commission from M/s. Al bright International Ltd. - export of services or not - case of appellant is that appellant is a commission agent based in India who is procuring orders for the manufacturers who are based outside of India - Held that:- The catena of judgements has held that the services provided from India and used outside India have to be treated as export of services. This issue has been clarified by the Department itself also vide their CBEC Circular No.111/05/2009-ST dated 24th February, 2009 - the absence of the agreement which is though annexed with the present appeal memo is not making any difference as far as the issue for treating such a transaction to be that of export service is concerned. Appeal allowed - decided in favor of appellant.
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