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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