Services rendered Abroad to Company situated outside India Qualify as Export of Services

Commissioner of Central Excise and Service Tax Vs Glaxo SmithKline Asia Pvt. Ltd. (CESTAT Chandigarh) Conclusion: Services rendered by the respondents to M/s SB Plc, UK constitute export of service as the services were utilized by a company situated outside India and used outside India and the principal was located outside India with whom there was contract of service and such principal had paid for such services to the respondent in convertible foreign exchange. Held: Respondent was engaged in providing “Business Support Services” and “Manpower Recruitment and Supply Services” to M/s....