Business auxiliary and business support services rendered to foreign entities qualify as export of services: CESTAT allows appeal

CESTAT held that business auxiliary and support services provided to foreign entities qualify as export of services under GST. The decision clarifies that services rendered remotely, even without physical delivery in India, meet export criteria if consideration is received in convertible foreign exchange. The judgment is important for service providers, IT, BPO, and consultancy firms, ensuring eligibility for tax benefits, refund claims, and zero-rated supply treatment under GST. It reinforces clarity on cross-border service transactions and strengthens legal certainty for exporters.