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2017 (10) TMI 349 - AT - Service TaxBusiness Auxiliary Service - overriding commission - export of services or not? - levy of service tax - only dispute raised by the department is that such commission was first received by the Indian office of the appellant’s client who in turn transferred the amount in Indian rupees to the appellant. - Held that: - reliance placed in the case of Arafaath Travels Private Ltd. Versus Commissioner of Service Tax [2017 (8) TMI 554 - CESTAT CHENNAI], where it was held that even if the payment is received in India rupees such retention will have to be necessarily treated as saving of foreign exchange and by implication is akin to receipt of moneys in convertible foreign exchange - In the present case, it is undisputed that the appellants were receiving foreign currency in convertible foreign exchange. In the present case also, there is no dispute that the commission was received from abroad into India in convertible foreign currency - demand set aside - appeal allowed - decided in favor of appellant.
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