TMI Blog2013 (12) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 and the same have been exported in terms of the provisions of Rule 3(1) (iii) read with Rule 3(2) of the Export of Service Rules 2005 and hence no service tax is payable - Following decision of M/s Paul Merchants Limited & Others Versus CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Prima facie case in favour of assessee - Stay granted. - ST/55146/2013 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompanies; issues tenders on behalf of foreign companies under their instructions; and raises purchase orders in the name of the foreign companies concerned. The foreign companies export goods directly to the end customers in India and raise invoices on such customers. On conclusion of transactions, the petitioner raises an invoice for its commission to services rendered, which is then remitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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