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2017 (3) TMI 1683 - AT - Service TaxBusiness auxiliary services - services of promotion of sales of products in India of the principals located outside India (China & Spain) - Export of services or not? - Held that:- The consideration was received in foreign currency for the export of services - The identical issue has come up before the Tribunal in the case of National Engineering and Industries Ltd. Vs. CCE, Jaipur [2016 (1) TMI 1013 - CESTAT NEW DELHI], where it was 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. Appeal allowed - decided in favor of appellant.
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