TMI Blog2017 (4) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 13-4-2017 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. B. Ravichandran, Member (Technical) Mr. Nageshwar Rao Mr. Parth (Advocate) for the Appellant Mrs. Ranjan Khanna (DR) for the Respondent ORDER Per S.K. Mohanty: Brief facts of the case are that the appellant is engaged in providing marketing and general liaison support services to its holding company M/s. Singapore Telecommunication Limited, located in Singapore. The appellant had entered into the agreement with its holding company for providing the services namely, Promotional activities to market the Sing Tel brand, solely to create awareness of the Sing Tel brand in India; assisting in liasing with bilateral partners to promote goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Microsoft Corporation (India)(P.) Ltd. Vs. Commissioner of Service Tax, New Delhi reported in [2014] 51 taxmann. Com 104 (New Delhi CESTAT) (TM). 3. On the other hand, the ld. AR appearing for the respondent reiterated the findings recorded in the impugned order and further submitted that the conditions of the Export of Service Rules, 2005 have not been satisfied by the appellant inasmuch as the services are provided and consumed both within the territory of India. 4. Heard both sides and perused the records. 5. The short question involved in this appeal for consideration by the Tribunal is, as to whether, the disputed services provided by the appellant should merit consideration as export of service in terms of Rule 3 of the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding India, the conditions of Rule 3(3) ibid has not been satisfied, we are of the view that such observations will not hold good for confirmation of service tax demand, for the reason that the recipient of such service is the overseas entity and such service were for use in or in relation to its business activities. Further, even if M/s. Bharti Tele services is the long term strategic investor of the overseas service recipient, the appellant would not be put to the disadvantageous position, inasmuch as it had no contractual relationship with it for providing any services within India. 8. The issue involved in this case is no more res-Integra in view of the decisions of this Tribunal in various cases while examining the scope of Export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed consumption tax in accordance with declaration of law by the Hon ble Supreme Court in All India Federation of Tax Practitioners v. Union of India reported in 2007 (7) S.T.R. 625 (S.C.). In Gap International Sourcing (India) Pvt. Ltd. v. Commissioner reported in 2015 (37) S.T.R. 757 (Tribunal), it is held that the Tribunal followed the similar ratio w.r.t. interpreting the Export of Service under BAS. We find that the decided case laws, as discussed above, and the factual position as reflected by the agreements entered into by the appellants clearly show that the impugned order regarding service tax liability of the appellant on these services is not legally sustainable. 9. In view of above, we do not find any merits in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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