Canpotex's Canadian location determined place of provision for services rendered, outside India's taxable territory.

The Appellant provided services to Canpotex, raising the issue of classification as Business Auxiliary Services or Business Support/Promotion Services and determining the place of provision. The CESTAT ruled that under Rule 3 of the Place of Provision of Services (POPS) Rules, the place of provision was Canada, where Canpotex is located and obligated to pay. As this location is outside India's taxable territory, the services were not subject to Service Tax. The CESTAT allowed the appeal, setting aside the demand, and determined that discounts on the sale of goods do not constitute a 'service' under relevant sections, thus not chargeable to Service Tax. .....

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