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2017 (5) TMI 1022 - AT - Service TaxProviding marketing services to their foreign principals - Business auxiliary services or export of services - commission received from foreign principal in convertible foreign currency - taxability - Held that: - marketing operations in India were not at the behest of any Indian customer and the same were being provided to foreign recipients, the same has to be treated as export of services and not liable to service tax - the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is received in foreign exchange from the principal, would not be taxable as no service is considered to have been provided in India - appeal allowed - decided in favor of appellant.
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