2025 (10) TMI 1470

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.... DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Shri Vishal. R, Chartered Accountant for the Appellant Shri M. Sreekanth, Asst. Commissioner (AR) for the Respondent ORDER PER: R. BHAGYA DEVI These 5 appeals have been filed by the appellant M/s. NComputing Sales and Marketing Pvt. Ltd. Bangalore against Order-in-Appeal Nos. 46-50/2017 dated ....

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....convertible foreign exchange. Relying on the decision in the case of M/s. Informatica Business Solutions Pvt. Ltd.: 2024 (11) TMI 922-CESTAT Bangalore dated 18.11.2024, it is submitted that the services rendered by the appellant being similar to that of M/s. Informatica Business Solutions Pvt. Ltd., the same cannot be considered as intermediary services. It is further submitted that in appellant's....

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....22151/2017 dated 20.09.2017 observed as follows: "I find that the first appellate authority was correct in coming to a conclusion that the services rendered by the appellant for upcountry sister concern would be an export of service in view of the law laid down by the Tribunal in the case of Blue Star Ltd.: 2008 (11) STR 23 (Tri.-Bang.)". Moreover, in a similar set of facts, in the cas....