Marketing support services by Indian Company to its Foreign Head Quarters qualify as ‘Export’

Nokia India Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) The CESTAT, New Delhi in the case of M/s Nokia India Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 2639 of 2012 dated November 29, 2024] sets aside demand of service tax under ‘Business Auxiliary Services’ (“BAS”) rendered by an Assessee to overseas counterpart on finding that benefit of ‘export of service’ is ‘wrongly’ denied. The Bench cited Rule 3(3) of Export of Service Rules, 2005, and held that, BAS qualify as export of services as even though the services were rendered in India as th...