This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Service by Marriott Hotels India to group company outside India qualifies as export of service
Case Law Details
- Case Name
- Paul Foskey Vs Commissioner of Service Tax-V (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
