Marketing and support services provided in India on direction of the foreign Company is export of service

Last updated: 18 September 2023
Quick Summary
The CESTAT, Bangalore has ruled that marketing, sales promotion, and pre-sales technical support services provided by an Indian company to Indian customers, when directed by a foreign company, should be considered an 'export of service'. This decision overturned a previous demand for service tax, interest, and penalties.

Court :
CESTAT, Bangalore

Brief :
The CESTAT, Bangalore in M/s. Sun Microsystems (I) Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU [Service Tax Appeal No. 449 of 2009 dated June 28, 2023] set aside the demand order passed by the Adjudicating Authority and held that, marketing, sales promotion, and technical pre-sales support service provided by the assessee to Indian customer on the direction of the foreign company tantamount to ‘export of service’.

Citation :
Service Tax Appeal No. 449 of 2009 dated June 28, 2023

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