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2023 (9) TMI 647 - CESTAT BANGALOREExport of services - services were consumed in India or outside India - providing marketing/sales promotion, technical pre sales support services - HELD THAT:- The aforesaid principles laid down by the Larger Bench in M/S. ARCELOR MITTAL STAINLESS (I) P. LTD (NOW KNOWN AS M/S. ARCELOR MITTAL DISTRIBUTION SOLUTIONS INDIA PRIVATE LIMITED) VERSUS COMMISSIONER SERVICE TAX MUMBAI-II [2023 (8) TMI 107 - CESTAT MUMBAI] are applicable to the facts of the present case, which are similar in nature, in as much as, the activity undertaken by the appellant is canvassing for the products and services of Sun Singapore which is ultimately used by Sun Singapore for further business. There is no agreement between the prospective customers of Sun Singapore in India and the appellant. The appellant has entered into an agreement only with Sun Singapore. It is on the request and direction of Sun Singapore that the appellant carried out the marketing activities in India and it is for these services that they get the consideration from Sun Singapore in convertible foreign exchange. Thus, the service provided by the Appellant to Sun Microsystems PTE Ltd., Singapore, be considered as an ‘export of service’, consequently, the impugned order passed by the Commissioner cannot be sustained. Appeal allowed.
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