2008 (8) TMI 53 - CESTAT BANGALORE

Export of service - subsidiary company in Singapore - appellant booked orders for the sales of the goods manufactured by the subsidiary situated in Singapore - When the recipient of the service is Singapore Company, it cannot be said that service is delivered in India - Because of the booking of the orders, the Singapore Company gets business. Therefore, the service is also utilized abroad - appellant is not required to pay the service tax – refund cannot be denied of service tax paid