Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 752 - AT - Service TaxBusiness Auxiliary Service (BAS) - export of services - appellant had rendered Market Promotion Services to end user customers of its foreign principal in India - Held that:- The provision of service by virtue of the Distributor Agreement to a foreign entity is not disputed. Further, on a perusal of SCN and OIO, there is no whisper about any understanding as to the provision of service between the assessee and the end user. Similar issue decided by CESTAT in the case of Mitsubishi Heavy Industries India Pvt. Ltd. [2017 (9) TMI 358 - CESTAT NEW DELHI] to hold that if the service recipient transfers money from his account in convertible foreign currency which is then remitted to the service provider, the same is sufficient compliance with Export of Service Rules. Appeal dismissed - decided against Revenue.
|