Services of maintenance of equipment on behalf of foreign clients to Indian buyers and identifying prospective customers in India qualify as export of services

Last updated: 04 February 2015

Court :
Hon’ble CESTAT, New Delhi

Brief :
The Hon’ble CESTAT, Delhi relying upon the decision in the Blue Star case and in the case of Paul Merchants Ltd. Vs. CCE Chandigarh [2012-TIOL-1877-CESTAT-DEL], held that the Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty period on behalf of their foreign clients on the instructions of foreign clients, which are covered by Rule 3(3) of Export Rules. Therefore, the Appellant was not required to pay Service tax and accordingly are entitled for refund.

Citation :
Samsung India Electronics Pvt. Ltd Vs. CCE. Noida [2015 (1) TMI 1098 - CESTAT NEW DELHI]