2016 (12) TMI 1133

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....e Respondent ORDER Per Archana Wadhwa After hearing both the sides duly represented by Shri S.K. Pahwa, DR for the Applicants and Shri M.R. Sharma, DR for the Respondent, we find that the appellant apart from the other activities, are also engaged in providing marketing services to their foreign principles to sell their products in India. For the said activity they received commission from thei....

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.... decision of the Tribunal in the case of Microsoft Corporation (I) (P) Ltd. Vs. CST New Delhi-2014 (36) STR 766 (Tri-Del). It stand held that in as much as marketing operation in India were not at behest of any Indian customer and the same were being provided to foreign recipients, the same has to be treated as export of services and not liable to tax. To the same effect is another Larger Bench de....