2008 (3) TMI 32 - CESTAT BANGALORE

Appellant had rendered the services to their foreign principals by booking orders in India for their goods. The orders are booked in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. Held the appellant has satisfied the requirements of Export of Service Rules, 2005, and entitled for refund.