Marketing Support Services Held Export, Service Tax Refund Restored: CESTAT Chandigarh

Microsot Corporation (India) Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chandigarh) The CESTAT Chandigarh decided cross appeals arising from orders relating to refund under Rule 5 of the CENVAT Credit Rules, service tax liability, and interest on delayed refund. The appellant, engaged in providing marketing support services to Microsoft Operations PTE Ltd., Singapore on a cost-plus basis, claimed that such services constituted export of services. Although 80% of the refund claim had initially been sanctioned, a show cause notice sought rejection of the refund, recovery of the amount alre...