2009 (8) TMI 633

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..... rocuring orders from the Indian customers – Circular No. 111/5/2009-S.T., dated 24-2-2009 - Held that: - The said circular clarifies that the location of the service receiver is the important factor and not the place of performance. The phrase used “inside India is to be interpreted to me that the benefit of the service should accrue outside India”. As such it stands observed that it is possible t .....

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..... rendered by them to a foreign manufacturer by procuring orders from the Indian customers. The tax stands confirmed for the period March 2005 to March, 2008. 2. Apart from arising the other grounds learned advocate has referred to a recent Circular of the Board being Circular No. 111/5/2009-S.T., dated 24-2-2009. The said circular clarifies that the location of the service receiver is the importa .....

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