ArticleGST ArticlePre-GST

No dispute can be raised on Export of Services Contractual Relationship Governs Taxability, and Not Location of Beneficiaries in India

The Hon’ble Supreme Court in the case of Commissioner Of Service Tax-III, Mumbai held that the services provided by the Respondents [Assessees (Taxpayers)] were rightly held to be exported outside India and hence not liable to service tax under the Export of Service Rules, 2005, as the twin conditions of recipient location outside India and receipt of payment in convertible foreign exchange were satisfied.