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2015 (8) TMI 1340 - AT - Service TaxService tax liability - commission received - Business Auxiliary Services - Held that: - the issue involved in this case is now squarely settled by the judgment of the Tribunal in the case of Microsoft Corporation India Pvt. Ltd. v. Commissioner of Service Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)]. In the said judgment, the majority view has held that any commission received for rendering services in India to the principals situated abroad, will be export of services more so if the agent is rendering the services of ascertaining potential customers under the territory, informing about market conditions and competitor activities, identifying customers, contacting customers and selling over, etc. All these activities are undertaken by the respondent in the case in hand. Since the issue is now squarely settled by the decision of the Tribunal, we hold that the impugned order is correct and legal, and does not suffer from any infirmity - appeal disposed off - decided against Revenue.
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