Providing business auxiliary services to its foreign holding company is an 'export of services'

GST/Excise/ST/VAT : Where assessee, a subsidiary of Analog Devices Holdings BV, Netherlands, which in turn was a subsidiary of Analog Devices International, was engaged in exporting taxable services viz. consulting engineering service and business auxiliary service to its holding company and it located potential customers for products of foreign company located abroad, service rendered by assessee was not in nature of intermediary service

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