TMI Blog2008 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... India, therefore, service is to be treated as export of service – adj. authority or Comm. (A) has not considered the revenue plea that impugned services are provided in India, not outside India, hence rebate is not allowable – case remanded - ST/39/2008-SM - 533/2008-SM(BR)(PB), - Dated:- 26-3-2008 - Shri S. S. Kang, Vice-President [Order] - Heard both sides. 2. Revenue filed this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are situated in India and they are booking orders on behalf of the foreign supplier for supply of goods in India. The Revenue relied upon the terms and conditions of agreement entered between the respondents and the foreign supplier which is termed as Distributor Agreement. As per agreement the respondents are distributors of products of foreign supplier and they are receiving commission in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the respondents claimed the rebate as provided under Rule 5 of Export of Services Rules, 2005. Rule 5 of Rules provides that where any taxable service is provided, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity or the Commissioner (Appeals). Therefore, matter requires reconsideration by the adjudicating authority. Accordingly, impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication and to decide after affording reasonable opportunity of hearing to the respondents. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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