2013 (10) TMI 687

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..... (AR) ORDER Per B.S.V.MURTHY M/s. Netsaq, France, M/s. Kapersky Lab, UK Ltd. entered into an agreement with the appellant authorizing the appellant to distribute their product and appoint sub seller to sell the products to end users in India. Taking a view that service providers located outside India provided M/s. Zoom Technologies, the right to use 'Information Technology Software Services' p .....

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..... been entitled to utilize the same for payment of service tax on their output service for which they have been paying service tax. 3. We have considered the submissions. We find that there is no dispute that appellant has been paying service tax on output service rendered by them in India. Under these circumstances, the claim of the appellant that in view of revenue neutrality situation, extended .....

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