TMI Blog2010 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... x. Held that: I find that the Commissioner (Appeals) has considered the receipt of foreign currency in detail in Para 7 of his order. He has observed that on the basis of record that arrangement was made between the buyer and sellers to pay the commission amount in Indian Rupee (INR) directly to the respondent at the prevailing USD/INR conversion rate. He has also observed that this arrangement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services provided by him were covered under the category of export services and therefore he was not liable to pay the service tax. Since the respondent succeeded before Commissioner (Appeals), Revenue is in appeal. 2. Learned SDR submitted that in this case, the respondent has received the commission in Indian currency and therefore in terms of Rule 3 of Export Services Rules, 2005, the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable for the period prior to 16.6.05 and for this purpose he relies upon the decision of the Tribunal in case of TNT India Private Ltd. Vs. CST Bangalore as reported in 007-TIOL-1038-CESTAT-BANG. 4. I have considered the submissions made by both sides. I find that the Commissioner (Appeals) has considered the receipt of foreign currency in detail in Para 7 of his order. He has observed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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