Sun Microsystems (I) PVT LTD., vs Commissioner of Central Excise & Service Tax , LTU
1.M/s Arcelor Mittal Stainless India Pvt. Ltd. V/s Commissioner Service Tax, Mumbai-II
The appellant is a subsidiary. It markets the software sold by the foreign principal. It scouts for purchase orders. Purchase orders are placed by Indian customers on foreign principal. Demand of service tax of over Rs.17 crores was confirmed under “business auxiliary” service. Benefit of export of service was denied. Hence, appeal.
Hon’ble CESTAT, Bangalore allows appeal. Holds that the facts are identical to decision of Larger Bench in Arcelor Mittal case. Rejects Revenue’s contention that installation and maintenance was undertaken by the appellant. Accordingly, demand is set aside.
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