Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 805 - AT - Service TaxBusiness Auxiliary Services” - appellant entered into an agreement with M/s St Micro Electronic Pvt. Ltd Asia Pacific, Singapore for market survey in India for finding a market for the goods being manufactured by the foreign entity - foreign entity has no office in India - Held that:- The matter has now been decided by Third Member and as per the Final Majority Order, the services have to be treated as export of services thus attracting no tax liability. To the same effect is the decision of the Tribunal in the case of Gap International Sourcing (India) Pvt. Ltd. [2014 (3) TMI 696 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
|