Assisting Domestic Client by receiving Services of Re-Insurer Abroad is Export of Service

 Brief of the Case

In the case of Suparesh General Insurance Services and Brokers Pvt. Ltd. v Commissioner of Service Tax, Hon’ble Madras High Court held that whenever, a transaction of rendering services is taken out by the re- insurance broker in India in order to get the services of re-insurer abroad for assisting the client in India, will come under the definition of “Export of Services”.

 Facts of the Case

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