Consideration received in convertible foreign exchange for services to Singapore company In India is export of service

Sun Microsystems (I) Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, LTU, Bangalore (CESTAT Bangalore) Introduction: The case of Sun Microsystems (I) Pvt. Ltd. versus the Commissioner of Central Excise & Service Tax, LTU, Bangalore, revolves around the critical question of whether consideration received in convertible foreign exchange for services provided to a Singapore company in India can be categorized as an ‘export of service.’ In this article, we delve into the details of the case and the implications of the ruling. Background of the Case: Sun Microsystems ...