TMI Blog2016 (12) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where it was held that in as much as marketing operation in India were not at behest of any Indian customer and the same were being provided to foreign recipients, the same has to be treated as export of services and not liable to tax - the procurement of orders in Indian market on behalf of the foreign principle would not be taxable as no service is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia. By treating the said activity as business auxiliary services provided in India demands were raised against the appellant for confirmation of service tax by invoking longer period of limitation. The said show cause notice culminated into an order by the original adjudicating authority confirming the demand of service tax to the tune of ₹ 1,22,670/- along with confirmation of interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. Vs. CCE Chandigarh-2013 (29) STR 257 (Tri.-Del). The said decision further stands followed by the Tribunal in the case of Gap International sourcing (I) Pvt. Ltd. Vs. CCE-2015 (37) STR 757 (Tribunal) as also in the case of A.T.E. Enterprises Pvt. Ltd. Vs. CST Mumbai- 2015 (39) STR 81 (Tri.-Mum). The ratio of all the above decisions is that the procurement of orders in Indian market on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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