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2018 (8) TMI 805

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..... Tripathi Asstt. Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant entered into an agreement with M/s St Micro Electronic Pvt. Ltd Asia Pacific, Singapore for market survey in India for finding a market for the goods being manufactured by the foreign entity. Revenue by entertaining a view that such services amounts to "Business .....

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..... al Sourcing (India) Pvt. Ltd. Vs Commissioner of S.T., Delhi 2015 (37) STR 757 (Tri.-Del.). 3. We note that the Adjudicating Authority has taken note of the Tribunal's decision in the case of Microsoft Corporation as also in the case of Paul Merchants Ltd. (supra), but observed that since the Two Members of the Original Bench have differed and the matter has been referred to The Third Member, the .....

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