Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 810 - AT - Service TaxRefund claim - export of services - Business Auxiliary Service - Held that: - there is no infirmity in the impugned order which is based upon the various decisions rendered by the Tribunal - 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 orders are booked in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. Thus, the appellant has satisfied the requirements of Export of Service Rules, 2005, and entitled for refund - appeal dismissed - decided against Revenue.
|