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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Export of services or not - place of consumption of services - ...


Services Facilitating Sales in India for Foreign Entities Not Classified as Exports Due to Domestic Consumption.

August 26, 2019

Case Laws     Service Tax     AT

Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect of the goods of these foreign entities sold by them in India. Thus services provided by the appellant facilitate the conduct of business of the Foreign Entities in India - Cannot be held as export of services.

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