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2010 (7) TMI 330 - AT - Service TaxRespondents are a manufacturer of hand tools and part of the goods manufactured by them are being exported - respondents appointed Overseas Commission Agents who are entrusted with the job of canvassing and procuring orders for the products in overseas market and, thus, helping them in sales of the goods and in following up of the payments from the overseas buyers - proceedings were initialled against the respondents and they were directed to pay the service tax on the overseas commission paid by them in their capacity as recipient of services - Held that: - respondents is not a service provider per se - They are basically the service recipients. They are required to pay the service tax as a deemed service provider - respondents have paid Service tax using TR-6 challans and taken credit treating the said documents as documents covered by Rule 9(1)(e) of the Cenvat Credit Rules, 2004 - nothing irregular about it - Appeal is rejected
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