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TMI Blog2018 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... to service tax under the category of business auxiliary services - Held that: - In the case of Microsoft corporation (India) (P.) Ltd. [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], the majority decision of the Tribunal held that promotion of a foreign company in India has to be held as export of services inasmuch as services were being provided by the assessee to his principal located abroad. Mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng electronic tests delivery services to certain organizations who have established given lavels of education, training and and/or testing experience necessary to qualify for a specified certificate or other form of recognized position, title or status. M/s.NCS (US) has contracted with certain organizations acting as testing centres in India to help NCS (us) provided dependable, high quality, secu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter and are chargeable to service tax under section 66 of the finance Act, 1994. 4. Revenue by entertaining a belief that since such services were being provided in India by the appellant, they are liable to service tax under the category of business auxiliary services, raised demands of duties by issuing a show cause notice, invoking the longer period of limitation. 5. The appellant during a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation of interest and imposition of penalties. 7. After hearing both sides duly represented by Shri Parth (Advocate) and shri Mohd. Altaf (Asstt. Commr.) AR, we find the issue is no more res integra and stands covered by the Tribunal's decisions holding in favour of the assessee. In the case of Microsoft corporation (India) (P.) Ltd. [2014] 51 taxman.com 104 (New Delhi-CESTAT), the majority de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered in India and rendered services in India in terms of an agreement with the service recipient which was outside India, the services has to be held as export of services, having been delivered outside India. 9. Inasmuch as the issue stands decided by the above decisions, we find no merits in the Revenue's stand. Accordingly the impugned order is set aside and appeal is allowed with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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