2017 (5) TMI 1022

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....nt ORDER Per S.K. Mohanty: After hearing both the sides duly represented by Shri S.K. Pahwa, DR for the Applicants and Ms. Neha Garg, DR for the Respondent, we find that the appellant, apart from their other activities, are also engaged in providing marketing services to their foreign principals to sell their products in India. For the said activity they received commission from their foreign p....

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....bunal in the case of Microsoft Corporation (I) (P) Ltd. Vs. CST New Delhi-2014 (36) STR 766 (Tri-Del). It stands held that in as much as marketing operations in India were not at the 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 service tax. To the same effect is another Larger Bench decision....