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2024 (1) TMI 775 - CESTAT AHMEDABADLevy of Service Tax - Business Auxiliary Service - amount received from the Foreign Companies against the services such as appraising Indian Companies about the product of foreign companies on the basis of which the Indian Companies were directly placing their purchase orders to the foreign companies - HELD THAT:- It is found that the Adjudicating Authority has held that the service provided by the appellant is export of service relying on the decision in the case of M/S. BLUE STAR LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2008 (3) TMI 32 - CESTAT BANGALORE] and the same was upheld by the Hon’ble Bombay High Court reported at CST, Mumbai - VI vs. Blue Star Ltd [2018 (9) TMI 1421 - BOMBAY HIGH COURT]. On perusal of the fact of the Blue Star Ltd it is observed that the fact in that case and fact of the present case are absolutely identical. Therefore, the Adjudicating Authority has rightly relied upon this decision. The respondent has provided the services to the foreign companies in relation to sales promotion and marketing of the goods of foreign company, therefore the service was received by not an Indian supplier of goods but the foreign companies who exported goods to India. In this case the Indian customers who purchased the goods from foreign companies are not the recipient of services of business auxiliary provided by the respondent. Therefore, it is incorrect to contend that service was consumed within India. In fact the service is consumed in aboard in the hands of the foreign companies who engaged the respondent for providing the services of sales promotion and marketing, therefore, the contention of the Revenue in their appeal is apparently incorrect as per the facts of the present case. The impugned order is upheld - appeal filed by the revenue is dismissed.
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