2018 (6) TMI 334

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..... e of delivery/ usage not established - Held that:- It is not disputed that the business auxiliary service was rendered to the clients situated outside India in relation to business and commerce even though the same may have resulted into sale of goods in India. However the facts remains that the service recipients were located outside India and are to be treated as “Export of Services” - the servi .....

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..... do not have any written agreement with the clients in this regard and the condition to treat the service as Export of Services with regard to nature/ place of delivery/ usage not established. That the condition of treating the service as Export of Service is that (i) such services is delivered outside India and used outside India; (ii) If the service recipient has commercial establishment or .....

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..... Ltd. 2014 (36) STR 766, SGA India Pvt. Ltd. 2014 (34) STR 554 (BOM), International Overseas Services 2016 (41) STR 230 (TRI), GAP International Sourcing (India) Pvt. Ltd. 2015 (37) 757(TRI). 3. Shri Dilip Shinde, ld AC, AR appearing for the revenue supports the findings of the impugned order. 4. We have heard both sides and perused the records of the case. It is not disputed that the busine .....

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