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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Business Auxiliary Services - export of services or not - ...


Marketing Operations in India Classified as Export of Services Under Business Auxiliary Services: No Indian Customers Involved.

March 1, 2018

Case Laws     Service Tax     AT

Business Auxiliary Services - export of services or not - Marketing operations done by an assessee in India cannot be said to be at behest of any Indian customers - the services were held to be as having been delivered and/or used outside India and thus being export of services. - AT

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