Sales Promotion and Technical Pre Sales Support Services provided by Subsidiary to Oracle is Export of Services: CESTAT quashes Rs 17 crores Service Tax Demand [Read Order]

By Kalyani B. Nair - On September 12, 2023 8:30 pm - 2 mins read
Sales- Promotion - Technical- Pre- Sales - Services - Subsidiary - Oracle - Export - Services-CESTAT -Service- Tax- Demand-TAXSCAN

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed a service tax demand of Rupees 17 crores and observed that the Sales promotion and Technical Pre sales support services provided by subsidiary to Oracle is export of services. The appellant had entered into Marketing Service Agreement with M/s Sun Micro…

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