Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1502 - AT - Service TaxLiability of Service Tax - Revenue has entertained a view that the appellant is required to pay service tax on Reverse Charge Basis as the said services were provided in India - whether the respondents are under an obligation to pay service tax in respect of services provided to their foreign principals for enhancing their business in India? Held that:- The issue is no more res-integra and stands settled by the Majority Decision of the Tribunal in the case of M/s Microsoft Corporation (I) (P) Ltd. Vs Commissioner of Service Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where it was held that services provided by the agents and some agencies being delivery of money to the intended beneficiary of the customer of the western units abroad, which may be located in India and the services provided being business auxiliary services is also to the western unit who is recipient of services and consumers of services, it has to be held that services were being exported in terms of Export of Services Rule 2005 and not liable to Service Tax. Appeal dismissed - decided against Revenue.
|