2017 (4) TMI 901

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....ing company for providing the services namely, Promotional activities to market the Sing Tel brand, solely to create awareness of the Sing Tel brand in India; assisting in liasing with bilateral partners to promote goodwill and working relations; assisting in coordinating the provision of general product information to interested parties; any other liaison and coordination services as may be agreed from time to time. During the course of audit, the officers of service tax Department opined that the range of above services provided by the appellant to its holding company are liable to service tax under the taxable category of "Business Auxiliary Service". Upon issuance of SCN, the matter was adjudicated by the Ld. Commissioner of Service Tax....

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.... question involved in this appeal for consideration by the Tribunal is, as to whether, the disputed services provided by the appellant should merit consideration as export of service in terms of Rule 3 of the Export of Service Rules, 2005 or the appellant will be liable to pay service tax under the taxable category of Business Auxiliary Services. 6. The period involved in this case is from 15.03.2005 to 18.04.2006. It is an admitted fact on record that the services provided by the appellant to its holding company M/s. Singapore Telecommunications Limited are categorized under the taxable service of Business Auxiliary Service. The appellant did not discharge the service tax liability during the disputed period on the ground that the service....

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....with it for providing any services within India. 8. The issue involved in this case is no more res-Integra in view of the decisions of this Tribunal in various cases while examining the scope of Export of Service Rules, 2005 with reference to BAS. We may refer to a recent decision of the Tribunal in Airbus Group India Pvt. Ltd. [2016 (45) S.T.R. 120 Tri.- Del.]. The Tribunal referred to various earlier decisions and held: 5. On the first issue relating the appellants liability under BAS it is now a well settled legal position that the service involved is in fact exported out of India and there is no service tax liability. In M/s. Paul Merchants Ltd. v. CCE, Chandigarh reported in 2013 (29) S.T.R. 257 (Tri. - Del.) it is held that what co....