TMI Blog2014 (6) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of Service. Ongoing through the agreements of the appellants with their foreign clients, M/s. Secheron SA, Switzerland and M/s. Gimota AG, Switzerland, we find that function of the appellant is promoting the sales of their client s products in India, conducting market survey and, if required, conducting inquiries with regard to solvency and reliability of the clients and besides this, they are also required to provide after-sale warranty service in testing, etc. on behalf of their foreign clients to the buyers in India. These services are covered by the definition of Business Auxiliary Service as given in Section 65(105)(zzb) read with Section 65(19). Services provided by the Appellants have to be treated as export of service, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary Service taxable under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994. The appellant discharged service tax liability for these services provided to their foreign clients and treating these services as export of their services, they filed rebate claim ofRs.42,43,288/- for the period from 1.4.2010 to 30.11.2010 in terms of notification no.11/2005-ST dated 19.4.2005 issued under Rule 5 of the Export of Service Rules, 2005. This rebate claim was filed by them on 9.2.2011 in the prescribed form ASTR-I. The rebate claim was considered by the Assistant Commissioner who vide order dated 3.6.2012 rejected the same holding that the services provided by the appellant are not export of service. The Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst this order of the Assistant Commissioner, the appellant filed appeal to the Commissioner (Appeals), who vide order-in-appeal dated 24.1.2012 dismissed the appeals, against which the appeal no.ST/480/2012 has been filed. 2. Heard both the sides 3. Shri A.K. Batra, CA Shri Agrish Bhasin, Advocate, ld. Counsels for the appellants, pleaded that the service of procuring supply orders for their foreign clients - M/s. Secheron SA, Switzerland and M/s. Gimota AG, Switzerland are Business Auxiliary Services covered by Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994, that other activity of the appellants providing of after-sale services, testing, commissioning, installation services, etc. on behalf of their two fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Commissioner (Appeals) and pleaded that copies of the agreement of the appellants with their foreign clients had not been produced before the original adjudicating authority. 5. We have considered the submissions from both the sides and perused the records. 6. In both the cases, the rebate claims under notification no.11/2005-ST issued under Rule 5 of the Export of Service Rule, 2005 have been rejected, In both the cases, though in course of proceedings before the Commissioner (Appeals) the agreements of the appellants with their foreign clients had been produced, the finding of the Commissioner (Appeals) is that the service rendered cannot be classified as Business Auxiliary Service and also the same cannot be treated as Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
