Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indian Company engaged in promoting and marketing services provided by Australian Company is eligible for the benefit of the export of services. Facts- The appellants, M/s Oceanic Consultants Private Limited, have been engaged by M/s Oceanic Consultants Pvt. Ltd, Australia (OCA), vide Agreement dated 23.11.2009, to promote and market the services provided by the Australian Company to Foreign Educational Universities/ Institutions; in terms of the Agreement, the appellan...