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2015 (11) TMI 727 - AT - Service TaxDenial of refund claim - Refund of service tax paid on the commission received for the services exported to foreign principals in respect of import of textile machinery by parties based in India - Held that:- Since it is an admitted fact that there is a double payment of service tax of an amount of ₹ 70,000/- we find that the appeal filed by the appellant needs to be allowed to that extent As regards the refund of an amount of ₹ 73,272, said amount was paid under reverse charge mechanism under the category of Business Auxiliary Services for the commission received by them. Appellant had provided foreign principals various inputs as to the requirement of trade in India during the period March 2005. We find that the appellant had rendered the services relating to sales promotion, marketing, procurement of order and other customer related services. We find strong force in the contentions raised by the learned C.A. that in the appellants own case, this Bench has clearly held that the services rendered by this very appellant in procuring orders from Indian Company and passing on to various overseas manufacturers will amount to export of services. - Decided in favour of assessee.
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