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2016 (12) TMI 1700 - AT - Service TaxLiability of service tax - sales promotion and product awareness activities - benefit of export of services - Held that: - Admittedly, the appellants are rendering service in terms of agreement with the U.S. Company and receiving consideration from that company in convertible foreign exchange. The promotional activities are being carried out in India. The beneficiary being foreign entity, who makes the payment towards such services to the appellant - the Tribunal in the case of M/s. Microsoft Corporation (I) (P) Ltd. Versus CST. New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] considered similar situation and held that the criteria for export of service is fulfilled in such situation and tax liability does not arise - appeal allowed - decided in favor of appellant.
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