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2018 (3) TMI 22 - CESTAT ALLAHABADBusiness Auxiliary Services - Revenue by entertaining a belief that since such services were being provided in India by the appellant, they are liable to service tax under the category of business auxiliary services - Held that: - In the case of Microsoft corporation (India) (P.) Ltd. [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], the majority decision of the Tribunal held that promotion of a foreign company in India has to be held as export of services inasmuch as services were being provided by the assessee to his principal located abroad. Marketing operations done by an assessee in India cannot be said to be at behest of any Indian customers - the services were held to be as having been delivered and/or used outside India and thus being export of services. Appeal allowed - decided in favor of appellant.
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