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2015 (2) TMI 241 - AT - Service TaxBusiness Auxiliary Services - whether the appellant is to be saddled with the service tax liability on an amount received by them as commission for procuring orders on behalf of overseas manufacturers - Held that:- Appellant does not engaged himself in assembling and organizing of the imports. His duty as is ascertained from the agreement, indicates that he is supposed to procure the orders and pass it on to the overseas manufacturers; on receipt of such orders, the overseas manufacturers executes the same on his own and the consideration for such supplies is directly paid to the overseas manufacturers by the person who has placed the order. The entire transaction in our considered opinion seems to be of only procurement of orders and the rendering of services, if any, by the appellant is towards the foreign or overseas manufacturers. In our view, this activity though culminates in supplies to Indian Company, cannot be considered as services provided in India. We are fortified in our view by the ratio of the Tribunal in the case of Vodafone Essar Cellular Ltd. (2013 (7) TMI 178 - CESTAT MUMBAI). When the service provided by a person in India is consumed and used by a person abroad, co-ordinate Bench relied upon the judgement of the Paul Merchants Ltd. [2012 (12) TMI 424 - CESTAT, DELHI (LB)]; interpreting provisions of export of services rules to hold such services as rendered by M/s. GAP International Sourcing (India) Pvt. Ltd. [2014 (3) TMI 696 - CESTAT NEW DELHI], would be export of services and would not fall under the category of BAS. - impugned order is unsustainable and liable to set aside and we do so - Decided in favour of assessee.
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