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2009 (10) TMI 45 - HC - Service TaxCommission - Recipient of services situated outside India - services are performed in India - CESTAT (2009 -TMI - 34778 - CESTAT, NEW DELHI ) hold that prima facie the activities does not appear to be export of services and hence directed the petitioner to pre-deposit Rs. 70 crores - petitioner challenged the interim order of CESTAT before the HC - held that - the case at hand is not that of plain and simple import of goods. - The agreement makes it clear that MS provides services to the petitioner and the petitioner provides services to MS. The consumers are based in India, both destination and consumption is in India. Indian consumers pay for services which go out to the owners, namely, the Holding Company and part of it comes back to India in the shape of commission. Economic and commercial activities also take place in India. - both sides have arguable case and final determination of these issues is to be done in the first instance by the Tribunal only - order of CESTAT upheld - petition dismissed.
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