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2015 (7) TMI 234 - CESTAT MUMBAI

2015 (7) TMI 234 - CESTAT MUMBAI - TMI - Commission agent service - Applicability of Section 66A - whether the lower authorities are correct in holding that the commission agent service received by the appellant is covered under Section 66A for discharging the service tax liability by the recipient on reverse charge basis - Held that:- From the Rule 3(iii)(c), it is clear that the service of overseas agent received by the appellant has been provided from outside India and received by the appella .....

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e period on or after 19.4.2006. I am, therefore, fully in agreement with the findings of the lower authorities. - Decided against assessee. - Appeal No. ST/88030/13-Mum - Dated:- 17-4-2015 - Ramesh Nair, Member (J),J. For the Appellant : None For the Respondent : Shri Sanjeev Nair, Examiner (AR) ORDER The appeal is directed against Order-in-Appeal No. 188 (F.No. V.2(A)STC/42/2011) dated 22.5.2013 passed by Commissioner of Central Excise & Service TAX (Appeals-IV), Mumbai-I, wherein he upheld .....

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services of overseas commission agent were provided from India and were also received/consumed outside India. Therefore, the provisions of Taxation of Services (Provided from Outside India and received in India) Rules, 2006, read with the provisions of Section 66A of the Finance Act, 2006, did not apply in their case and, therefore, the refund claim was filed in respect of service tax paid by them under a mistake of law. The original authority sanctioned the claim of rs. 7,96,973/- under Section .....

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t. I, therefore, take up the matter for disposal on merits. 4. Shri Sanjeev Nair, learned Examiner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that as per Rule 3(iii) of Taxation of Services (Provided from outside India and Received in India) Rules, 2006, the service under question is such a service which is received by a recipient located in India for use in relation to business or commerce. Therefore, Section 66A is clearly applicabl .....

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on reverse charge basis. The service involved is a commission agent service which is provided by an overseas agent located outside India for promotion of export business of the appellant. The service is indeed received by the appellant only and nobody else. The service of commission agent is received in India and subsequently on the basis of that service, the goods are exported to foreign countries. With this fact, it is clear that the service is provided from outside India and received by the .....

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of Services (Provided from Outside India and Received in India) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires- (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "input" shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004; (c) "input service" shall have the meaning assigned to it in clause (l .....

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essions used in these rules and not defined, but defined in the Act shall have the meanings respectively assigned to them in the Act. 3. Taxable services provided from outside India and received in India. - Subject to section 66A of the Act, the taxable services provided from outside India and received in India shall, in relation to taxable services- (i) specified in sub-clauses (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), 1aa [(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza), of clause (105) of .....

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of clause (105) of section 65 of the Act, be such services as are performed in India : Provided that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be determined under section 67 of the Act and the rules made thereunder; specified in clause (105) of section 65 of the Act, but excluding- (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxa .....

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), (zzm), (zzn), (zzq), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzp), (zzzzg), (zzzzh) and (zzzzj) of clause (105) of section 65 of the Act, be such services as are performed in India : Provided that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be determined under section 67 of the Act and the rules made thereunder; [ Provided further that where the taxable service .....

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ion 65 of the Act, but excluding- (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc) and (zzzr) does not relate to immovable property; and (c) those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce. Provided that where the taxable service referred to in sub-clause (zzzzj) of clause (105) of .....

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