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2015 (10) TMI 2735 - AT - Service TaxRefund claim - Business Auxiliary Service - export of services or not? - appellant receiving commission from the foreign based principals for promotion of Sales of production, initiating contracts as well as terms of delivery payments and warranties etc - Held that:- The service provided by them constitute Export of Services and two conditions of export specified in Rule 3(2) of the Export of Services Rule, 2005 are met. These two conditions are that (i) services should be used outside India and (ii) payment of such services should be received by the Service Provider in convertible foreign exchange - Also, Circular No. 111/5 /2009-ST dated 24/2/2009, clarifies at Sr. No. (iii) that taxable services shall be treated as Export of Services if Indian agents who undertake marketing in India of goods of a foreign seller. In this case, the agent undertakes all activities within India and received commission for his services from foreign seller in convertible foreign exchange - reliance placed in the case of M/S. BLUE STAR LTD. APPELLANT VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2008 (3) TMI 32 - CESTAT BANGALORE], where it was held that the appellant has satisfied the requirements of Export of Service Rules, 2005, and entitled for refund. Refund allowed - appeal dismissed - decided against Revenue.
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