The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service by Foreign Service Provider is not Telecommunication Service and not liable service tax. The appellant, Honey Well Technology Solutions Lab Private Limited is a wholly-owned subsidiary of Honeywell International Inc. (HII). The appellant is engaged in the business of development and export of Software and Information Technology enabled support services and other auxiliary and support services to HII in the field of Aerospace, Automation and Control Solutions, New Product Development, IT Service, and Solutions in terms of an Assignment Agreement.
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