Service by Marriott Hotels India to group company outside India qualifies as export of service

Paul Foskey Vs Commissioner of Service Tax-V (CESTAT Mumbai) CESTAT Mumbai held that services rendered by Marriott Hotels India Private Limited to their group company [Marriott Hong Kong] qualifies as export of services and accordingly no service tax is leviable. Thus, order quashed and appeal allowed. Facts- The appellant company M/s Marriott Hotels India Private Limited is an incorporated company established in August, 1993 under the Companies Act, 1956 and is a subsidiary of Marriott Worldwide Corporation, USA; the ultimate parent company being Mariott International Inc., USA. For the Asia...