IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) and Raju (Technical Member) has ruled that IT services provided by the assessee to the associate company in the USA amount to an export of services.The Adjudicating Authority demanded the Service Tax, holding that the appellant's supply of services to...