Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 686 - AT - Service TaxExport of services or not - providing of Business Auxiliary Service to the service recipient which is based / located outside India - liability of service tax - HELD THAT:- The activity undertaken by the appellant fulfill the condition of Rule 3(2) of the Export of Service Rules, 2005 and therefore, they are not legally required to pay any service tax under the category of Business Auxiliary Service. The matter is no longer res integra and it has already been settled by this Tribunal in IBM INDIA PRIVATE LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX AND COMMISSIONER OF SERVICE TAX, LTU BANGALORE [2016 (3) TMI 528 - CESTAT BANGALORE] and M/S. MICROSOFT CORPORATION (I) (P) LTD. VERSUS CST. NEW DELHI. [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)]. Appeal allowed - decided in favor of appellant.
|