2017 (8) TMI 267

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.... Respondent(s) ORDER Per: Ashok Jindal Revenue is in appeal against the impugned order wherein the Ld. Commissioner has dropped the charge of demanding Service Tax under the category of Business Auxiliary Services under the reverse charge mechanism. 2. The facts of the case are that respondent is managing the purchase function of their overseas entities through their employees entailing the jo....

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....side in India and receiving services thereof. In that circumstances, Service Tax cannot be demanded from the respondent under the reverse charge mechanism. Aggrieved from the said order, the Revenue is before us. 4. Heard the parties and considered the submissions. 5. We find that the sole ground of filing of this appeal by the Revenue is stay order passed by this Tribunal in the case of Microso....

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....ious goods on behest of foreign entity is the service provided by a foreign entity and such service provided by a person in India is consumed and used by a person abroad. It has to be treated as export of services. I also take note of the Tribunal's decision in the case of Vodafone Essar Cellular Ltd. v. CCE, Pune [2013-TIOL-566-CESTAT-Mum = 2013 (31) S.T.R. 738 (T)] wherein it stand held that whe....