CESTAT Holds Nippon Steel India’s Marketing & Administrative Support to Japan Parent as Export of Services
1 Articles
1 Articles
CESTAT Holds Nippon Steel India’s Marketing & Administrative Support to Japan Parent as Export of Services
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a service tax demand of Rs. 4,55,59,710 against Nippon Steel & Sumikin Engineering India Pvt. Ltd., holding that the marketing and administrative support services provided to NSEC Japan were export of services and were not liable to service tax. Nippon Steel India was a wholly owned subsidiary of Nippon Steel & Sumikin Engineering Co. Limited, Japan. D…
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