TMI Blog2016 (12) TMI 1700X X X X Extracts X X X X X X X X Extracts X X X X ..... pany in convertible foreign exchange. The promotional activities are being carried out in India. The beneficiary being foreign entity, who makes the payment towards such services to the appellant - the Tribunal in the case of M/s. Microsoft Corporation (I) (P) Ltd. Versus CST. New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] considered similar situation and held that the criteria for export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability of the appellant on the consideration received for such promotional activities. The appellants claimed benefit of export of services and the Department contended that since the services are rendered in India, such concession is not available and the appellants are liable to tax. 2. The ld. Counsel appearing on behalf of the appellant submitted that all the conditions of export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out in India. The beneficiary being foreign entity, who makes the payment towards such services to the appellant. We find the Tribunal considered similar situation and held that the criteria for export of service is fulfilled in such situation and tax liability does not arise in Microsoft Corporation (supra). Considering the above settled position, we find the impugned order cannot be sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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