TMI Blog2010 (8) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned services continued to be exempt during the period 1-3-2003 to 20-11-2003 - Appeal is allowed - ST/12/2009 - 57/2011 - Dated:- 12-8-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : S/Shri K.S. Naveen Kumar and N. Anand, Advocates, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. This appeal filed by M/s. MAPAL India Pvt. Ltd. (MIPL) Bangalore seeks to vacate Order-in-Appeal No. 206/2008 dated 30-6-2008. Vide the impugned order, the Commissioner of Central Excise (Appeals-II) upheld the Order-in-Original No. 94/2007-S.T., dated 20-12-2007 passed by the Deputy Commissioner of Service Tax, Division-I Bangalore and rejected the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner and held that the impugned transactions did not involve Export of Services. Moreover, the assessee was not a commission agent of MAPAL, Germany to qualify for exemption from payment of Service Tax for the period 1-7-2003 to 9-7-2004. 3. We have heard both sides. 4. We find that there is no dispute that during the material period, the appellant promoted sale of precision tools manufactured by MAPAL, Germany and received consideration in convertible foreign exchange. Notification No. 6/1999-S.T., dated 9-4-1999 exempted taxable services from Service Tax in respect of which consideration was received in convertible foreign exchange. This Notification was rescinded on 1-3-2003. Vide Circular No. 56/5/2003-S.T., dated 25-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not required to pay Service Tax. The Tribunal allowed the appeal filed by ABS India Ltd. accepting the claim that services delivered to a company located abroad was also utilized abroad as the beneficiary was a foreign company. In Blue Star Ltd. v. CCE, Bangalore - 2008 (11) S.T.R. 23 (Tri.-Bang.), the Tribunal held in a case of similar facts where the appellant had canvassed orders for the products manufactured by its foreign principal, the services involved were exported and the appellants therein were entitled for refund of the Service Tax already paid on the said services. 4.2 We have also considered the judgment of the Hon ble High Court in Delhi in the case of Microsoft Corporation (India) Pvt. Ltd. v. Commissioner of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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