TMI Blog2016 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant that these services are to be considered as export of services is now decided by the Tribunal in various decisions, as correctly pointed out by the learned counsel for the appellant. A majority view was held in favour of the assesse in a similar situation in a case of Microsoft Corporation (India) Pvt. Ltd. vs. Commissioner of Service Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] wherein it was held that service rendered for any entity situated abroad in India would be services rendered to that person and can be termed as export of services. The facts of the case in hand are very similar to the two case laws as cited hereinabove. Accordingly, we hold that, on the point of export of service itself, the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Diamond Power Speciality Ltd. (DSPL), the appellant were to provide the services: (i) to promote the client s goodwill, to create a demand and procure orders for clients product; (ii) engage personnel for performance and maintenance contact with customers; (iii) assist customers in installation, operation and maintenance of the product; (iv) prepare monthly report to the clients on orders procured, market conditions, customer activity; (v) collect information from customers; (vi) inform clients on third party products which infringe upon clients patents; (vi) assist client in payment collection; (viii) advise the client on how to maintain competitive edge in the market for the products. It is the case of the appellant that all these activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that these services are to be considered as export of services is now decided by the Tribunal in various decisions, as correctly pointed out by the learned counsel for the appellant, that the judgment of the Tribunal MAPAL India Pvt. Ltd. (supra) (wherein one of us was a Member). We find that the ratio is in paragraphs 4 which are reproduced below: 4. We find that there is no dispute that during the material period, the appellant promoted sale of precision tools manufactured by MAPAL, Germany and received consideration in convertible foreign exchange. Notification No.6/1999-ST dated 9.4.1999 exempted taxable services from Service Tax in respect of which consideration was received in convertible foreign exchange. This Notification wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Singapore was services exported and the appellant was not required to pay Service Tax. The Tribunal allowed the appeal filed by ABS India Ltd. accepting the claim that services delivered to a company located abroad was also utilized abroad as the beneficiary was a foreign company. In Blue Star Ltd. Vs. CCE, Bangalore- 2008 (11) STR 23 (Tri.-Bang.), the Tribunal held in a case of similar facts where the appellant had canvassed orders for the products manufactured by its foreign principal, the services involved were exported and the appellants therein were entitled for refund of the Service Tax already paid on the said services. 4.2 We have also considered the judgment of the Honble High Court in Delhi in the case of Microsoft Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
