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2018 (9) TMI 666 - HC - Service TaxExport of services or not? - Place of provision of service - business of promoting/ selling medical equipments and also rendering after sales services like installation, commissioning etc. in India to a foreign party - liability of Service Tax - services are consumed in India and not at place outside India - Whether on the facts and circumstances of the case and in law, was the Tribunal justified in holding that the services provided by the Respondent herein qualify as export of service under the provisions of Export of Services Rules, 2005? Held that:- This Court in SGS India Pvt. Ltd., [2014 (5) TMI 105 - BOMBAY HIGH COURT] has held that where services were rendered in India to a foreign party, then such service is not liable to tax as it would be export of service - the Central Board of Excise & Customs has issued a clarification by Circular No.111/2009 dated 24th February, 2009 that in terms of Rule 3(1)(iii) of Export of Service Rules 2005, it is not the place of performance but the location of the service receiver which will make it an export of services. It clarified that word 'outside India' to mean that the benefit should accrue outside India. The aforesaid Circular of CBDT is completely in favour of the Respondent. Appeal dismissed - decided against appellant.
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