Services of maintenance of equipment on behalf of foreign clients to Indian buyers and identifying prospective customers in India qualify as export of services
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]
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Judgement posted by
Bimal Jain
Service
FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more
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