TMI Blog2017 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions of Export of service under the export of service rules are satisfied that is rendering of service from India and received by receiver abroad and further receipt of consideration in convertible foreign exchange. Appeal allowed - decided in favor of appellant. - ST/633/2009-CU[DB] - ST/A/70490/2017-CU[DB] - Dated:- 18-4-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR) for Respondent ORDER Per: Anil Choudhary The issue in this appeal by the appellant-assessee (formerly known as M/s Enpro Finance Pvt. Limited), engaged in providing services such as advising and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and gas exploration by ONGC. In terms of the said agreement, the appellant is bound to advise the concerned entity of M/s Transocean INC on various matters like: - (i) On commercial aspects of preparation of bids and subsequent contract negotiations. (ii) Regarding current developments in the territory of India, including that pertaining to economic and political developments which influence the business and operations of the Transocean Group. (iii) Regarding securing various government licences/permits, including that relating to Visas and Labour permits to their personnel, with respect to the business and operations. (iv) On the importation into an exportation out of India of all vessels, equipment, materials, etc. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue did not agree with the contention and accordingly Show Cause Notice dated 22/06/2006 was issued demanding Service Tax for the period February, 2004 to August, 2005. 3. The Show Cause Notice was adjudicated on contest vide Order-in-Original dated 31/10/2007, the Additional Commissioner was pleased to confirm the proposed demand of ₹ 32,46,440/- with interest and further penalty was imposed of ₹ 150/- per day under Section 76 of the said Act, ₹ 4,000/- penalty under Section 77 ₹ 60 Lacs penalty under Section 78 of the Act. 4. Feeling aggrieved the appellant preferred appeal before Id. Commissioner (Appeals), who was pleased to dismiss the appeal, upholding the Order-in-Original. 5. The Id. Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, unlike in the cited case no question of retention of any portion of such payment by M/s JOGPL arise in this case. Further, referring to the facts of Indian Hume Pipe Co. Ltd., case, it is observed that in the said case there was verbal agreement between the petitioner which provided technical consultancy to foreign organization and the Indian organization was actually required to provide consultancy to the foreign organization. On the contrary, in the instant case, no such verbal or written agreement existed between M/s JOGPL ONGC. Therefore, the ratio of the said decision does not support the case of M/s JOGPL. 6. The Id. counsel further points out that under similar facts and circumstances, in their own case, the very sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y CESTAT in the case of Paul Merchants (supra). Even in the other situation where the commission is paid by the Indian buyers to the appellant as per arrangement with the foreign supplier instead of the commission along with price being first remitted to the foreign supplier and then the foreign supplier sending the commission to the appellant, in effect, the commission was paid to the appellant on behalf of the foreign supplier only and can be deemed to have been paid in foreign exchange as the buyers would have had to remit the commission part also to the foreign supplier who would have in turn sent it to the appellant. This arrangement thus makes the procedure simpler without any material difference with regard to foreign exchange impl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
