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2016 (1) TMI 1013 - AT - Service TaxExport of services in relation of import of goods - commission received from the foreign suppliers in respect of the imports into India - The Indian buyers made payments directly to the foreign seller and the foreign seller paid commission to the appellant. In some cases buyers opted to pay the commission directly to the appellant and in such cases commission part shown in the invoice was not paid on to the seller by the buyer. - Held that:- In case of the commission received from foreign supplier for procuring orders from the Indian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the requirement of the same being the export of service. In the case of J. B. Boda [1996 (10) TMI 70 - SUPREME Court] the Supreme Court has deemed such payments to be in foreign exchange. Thus we find that the issue is covered in the appellant’s favour by the judgment of CESTAT in the case of Paul Merchants [2012 (12) TMI 424 - CESTAT, DELHI (LB)] read with judgement of the Supreme Court in the case of J. B. Boda. - Demand set aside - Decided in favor of assessee.
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