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        <h1>High Court Case on Export of Services for Advertising & Sales Promotion</h1> <h3>Commissioner Versus Paul Merchants Ltd.</h3> The High Court of Punjab and Haryana admitted a case concerning the export of services for advertisement and sales promotion activities in India for a ... Export of service or not - revenue contended that said advertisement and promotion activity was carried in India for the promotion of the money transfer business in India - according to revenue services in question were performed, delivered, received, used and exhausted in India - Appeal against the order of Tribunal [2012 (12) TMI 424 - CESTAT, DELHI (LB)] admitted by the high court. The High Court of Punjab and Haryana heard a case regarding the export of services related to advertisement and sales promotion activities in India for a money transfer business. The court admitted the case based on substantial questions of law and scheduled it to be listed within two months.

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