2018 (8) TMI 805

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.... Appellant Shri Gyanendra Kumar Tripathi Asstt. Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant entered into an agreement with M/s St Micro Electronic Pvt. Ltd Asia Pacific, Singapore for market survey in India for finding a market for the goods being manufactured by the foreign entity. Revenue by entertaining a view ....

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....orted as 2014 (36) STR 766 (Tri.-Del.). • M/s Gap International Sourcing (India) Pvt. Ltd. Vs Commissioner of S.T., Delhi 2015 (37) STR 757 (Tri.-Del.). 3. We note that the Adjudicating Authority has taken note of the Tribunal's decision in the case of Microsoft Corporation as also in the case of Paul Merchants Ltd. (supra), but observed that since the Two Members of the Original B....