2013 (10) TMI 687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent: Mr. R.K. Singla, Commissioner (AR) ORDER Per B.S.V.MURTHY M/s. Netsaq, France, M/s. Kapersky Lab, UK Ltd. entered into an agreement with the appellant authorizing the appellant to distribute their product and appoint sub seller to sell the products to end users in India. Taking a view that service providers located outside India provided M/s. Zoom Technologies, the right to use 'In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f it were to be paid, appellant would have been entitled to utilize the same for payment of service tax on their output service for which they have been paying service tax. 3. We have considered the submissions. We find that there is no dispute that appellant has been paying service tax on output service rendered by them in India. Under these circumstances, the claim of the appellant that in vi....