2019 (4) TMI 752

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....espondent ORDER The assessee is a service provider, providing 'Consulting Engineering Services', 'Maintenance or Repair Services' in the field of automotive, aerospace and advance manufacturing industries. 2. The assessee has entered into a Distributor Agreement with its principals viz., M/s. Siemens Industry Software NV, by virtue of which, apart from providing Consulting Engineering Services,....

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....and that therefore, it was proposed to demand service tax under BAS apart from interest under Section 75 ibid and penalty under Section 78 ibid. 3. The above proposals culminated in the Order-in-Original dated 29.12.2016 whereby, the adjudicating authority after considering the explanations of the appellant confirmed the demand along with interest and penalty as proposed. On appeal by the assesse....

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....ii) CST Vs. AVL India Ltd. - 2017 (4) GSTL 59 (Tri.-Del.), iv) Paul Merchants Ltd. Vs. CCE, Chandigarh - 2013 (29) STR 257 (Tri.-Del.), v) Sumitomo Corporation India Pvt. Ltd. Vs. CST, Delhi - 2017 (50) STR 299 (Tri.-Del.) that the services of market promotion rendered by the assessee qualified as export of service on the ground that the benefit of service accrued to Siemens NV - assessee's princi....

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....ing authority also urges that even though the service recipient is outside but the entire service is rendered only in India, also used in India and hence, the same do not pass the test of Rule 3A (2) (a) of Export of Service Rules, 2005. 6. Per contra, Ld. Counsel supports the findings in the impugned order and further submits that the issue is no more res integra as the same is laid to rest by v....