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TMI Blog2011 (1) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are not liable for service tax on this activity - Held that:- Board’s Circular wherein it has been clarified that in case the benefits of these services accrue outside India, it is to be treated as exports of service. Pre-deposit of service tax and penalties is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed. - ST/33/2009 - S-7/KOL/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of activity of procuring orders on behalf of the foreign company. The contention is that as the service is provided outside India, therefore, the appellants are not liable for service tax on this activity. The appellants relied upon the Board s Circular No. 111/05/2009-S.T., dated 24-2-2009 to submit that the Board has clarified that when all the relevant activities took place in India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 19-4-2006 to 28-2-2007, the export of service is exempted by Notification No. 13/2006-Service Tax, dated 19-4-2006. Further we find that the Board has also issued a Circular No. 111/05/2009-S.T., dated 24-2-2009 relied upon by the appellants clarifying the position regarding services where service is provided within India and the responsible of service is outside India and the Board has clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany in U. K., the service has to be treated to have been used outside India because the place of performance is U. K. even though the benefit of such a seminar may flow back to the employees serving the company in India. For the services that fall under Category III [Rule 3(1)(iii)], the relevant factor is the location of the service receiver and not the place of performance. In this context, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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