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of <h1>Supreme Court India Allows Case Delay Condonation</h1> <h3>COMMISSIONER OF SERVICE TAX DELHI-IV Versus M/s. MICROSOFT CORPORATION (INDIA) PVT. LTD.</h3> The Supreme Court of India, in 2015, condoned the delay and admitted the case, tagging it with S.L.P.(C) No.29712 of 2014. - COMMISSIONER OF SERVICE TAX ... Business auxiliary service - Market promotion in India - Export of services or not - Difference of opinion - majority order - whether the appellant, who is subsidiary company and had entered in the market development agreement with foreign principal located at Singapore is liable to Service tax on the services so rendered by them to its principal company. HELD THAT:- Appeal admitted. The Supreme Court of India in 2015 (7) TMI 1330 - SC Order, condoned delay and admitted the case, tagging it with S.L.P.(C) No.29712 of 2014.
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