Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 91 - AT - Service TaxBusiness Auxiliary Services - entered into an agreement with M/s. Decathlon SA, France for various services - export of services or not? - Held that: - the services rendered by the appellants clearly fall under the category of Export of Services. It is also clear from the clarificatory Circular issued by the Board vide 111/05/2009-ST, dated 24.02.2009 - In the present case, the service being category 3 Services of Rule 3(1)(iii), the Board clarified that it is possible that Export of Services may take place even when all the relevant activities take place in India, so long as the benefits of these services are provided outside India - The appellants clearly promoted the business of foreign entity for which they received commission. They had no arrangement with the Indian sellers of goods and neither they received any consideration from them. These type of activities should be considered as Export of Services not liable to service tax - reliance placed in the case of 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.
|