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2015 (11) TMI 780 - AT - Service TaxBusiness Auxiliary Services - commission received by them from parent company - export of services - Held that:- Any commission received from rendering services in India to the principals situated abroad, will be export of services more so if the agent is rendering the services of ascertaining potential customers under the territory, informing about market conditions and competitor activities, identifying customers, contacting customers and selling over etc. All these activities are undertaken by the respondent in the case in hand. Since the issue is now squarely settled by the decision of the Tribunal [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], we hold that the impugned order is correct and legal and does not suffer from any infirmity. - Decided against Revenue.
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