2016 (12) TMI 1133

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....pplicants Ms. Neha Garg, DR for the 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 ....

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....t the issue stand decided by the Larger Bench 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. ....