2017 (5) TMI 1022

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..... same were being provided to foreign recipients, the same has to be treated as export of services and not liable to service tax - the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is received in foreign exchange from the principal, would not be taxable as no service is considered to have been provided in India - appeal allowed - decided in favor o .....

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..... a, demands were raised against the appellant for confirmation of service tax by invoking longer period of limitation. The said show cause notice culminated into an order by the original adjudicating authority confirming the demand of service tax to the tune of ₹ 1,22,670/- along with confirmation of interest and imposition of penalty also. The lower authorities rejected the appellant s stand .....

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..... id decision further stands followed by the Tribunal in the case of Gap International sourcing (I) Pvt. Ltd. Vs. CCE-2015 (37) STR 757 (Tribunal) as also in the case of A.T.E. Enterprises Pvt. Ltd. Vs. CST Mumbai- 2015 (39) STR 81 (Tri.-Mum) . The ratio of all the above decisions is that the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is r .....

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