2018 (8) TMI 805

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..... India for finding a market for the goods being manufactured by the foreign entity - foreign entity has no office in India - Held that:- The matter has now been decided by Third Member and as per the Final Majority Order, the services have to be treated as export of services thus attracting no tax liability. To the same effect is the decision of the Tribunal in the case of Gap International Sourcin .....

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..... n respect of the same. Accordingly, proceedings were initiated against the assessee, which stands culminated into the impugned order passed by the Commissioner, confirming the demand of ₹ 61,32,529/- along with confirmation of interest and imposition of penalty. Hence the present appeal. 2. We note that the issue is no more res-integra and stands settled by the following decisions of the Tr .....

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..... adjudicating authority should been awaited the decision of the Third Member instead of following the opinion of one of the Members which was in favour of the Revenue. In the case, we note that the matter has now been decided by Third Member and as per the Final Majority Order, the services have to be treated as export of services thus attracting no tax liability. To the same effect is the decisio .....

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