TMI Blog2017 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... AT NEW DELHI (LB)], where Business Auxiliary services provided by the assessee to their members located outside India by marketing their product in India was held to be export of services inasmuch as the service was held to be provided to the foreign located person who was also paying to the assessee on such services in convertible foreign exchange - no Service Tax can be demanded from the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivery of the raw material from the entire Asia Pacific Region including India. The view of the Revenue is that as these activities has been used by the service recipient located in India, therefore, the respondent has supplied these services in India, in that circumstances show cause notice was issued to demand the Service Tax under the category of Business Auxiliary Service under the reverse char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e identical facts, therefore, the impugned order to be set aside. We find that in the case of Microsoft Corporation (I) (P) Ltd. Vs. Commr. of S.T., New Delhi the final order has been delivered by this Tribunal reported in 2014 (36) S.T.R. 766 (Tri. Del.), wherein this Tribunal has observed by majority decision as under: 52. Apart from the above, we note that there was identical i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the behest of the assessees customers, the service recipient is assessees customer and not the third party i.e. his customer s customer. As such, the services being provided at the behest of the foreign telecommunication services provided to a person, roaming India were held to be constituting export services under the Export of Services Rules, 2005. The said decision stand subsequently follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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