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2019 (6) TMI 1509 - AT - Service TaxExport of services or not - Business Auxiliary Service - services in India in respect of marketing, procurement of order, sales, realization and remitting the same proceed, on which they have received the commission - place of provision of services - period April, 2008 to October, 2008 - HELD THAT:- The appellants have received commission from its parent entity, M/s Stollberg, GMBH, Germany for rendering their services in India in respect of marketing, procurement of order, sales, realization. The services in the instant case have been delivered outside India and used outside India and since payment for the service has been received in convertible foreign exchange, the same would have to be treated as exported out of India - the services provided by the appellant, qualify as the export of services and accordingly, the service tax is not payable on the commission earned on such services. The issue is decided in the case of M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. VERSUS CST, DELHI [2014 (3) TMI 696 - CESTAT NEW DELHI] where it was held that The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad. Appeal allowed - decided in favor of appellant.
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