The case involved the export of services related to sales ...

Appellate Tribunal rules in favor of appellant on export of services for sales promotion outside India. No service tax liability.

Case Laws     Service Tax

June 10, 2024

The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant provided sales promotion services in India for a foreign recipient and received payment in convertible foreign exchange, it constituted export of service u/s Export of Service Rules, 2005 and Rule 6A of Service Tax Rules, 1994. Citing a previous decision, the Tribunal confirmed that the appellant's activity fell under export of service rules. The Tribunal ruled in favor of the appellant, stating that the issue was no longer res-integra, setting aside the impugned order and allowing the appeal.

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