2015 (11) TMI 780

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..... the services of ascertaining potential customers under the territory, informing about market conditions and competitor activities, identifying customers, contacting customers and selling over etc. All these activities are undertaken by the respondent in the case in hand. Since the issue is now squarely settled by the decision of the Tribunal [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], we hold th .....

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..... uxiliary Services . The adjudicating authority dropped the proceeding initiated by the show cause notice. 4. After hearing both sides at length, we find that the issue involved in this case is now squarely settled by the judgment of the Tribunal in the case of Microsoft Corporation India Pvt. Ltd. Vs. Commissioner of Service Tax, New Delhi - 2014 (36) S.T.R. 766. In the said judgment, the major .....

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