TMI Blog2015 (11) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... als various inputs as to the requirement of trade in India during the period March 2005. We find that the appellant had rendered the services relating to sales promotion, marketing, procurement of order and other customer related services. We find strong force in the contentions raised by the learned C.A. that in the appellants own case, this Bench has clearly held that the services rendered by this very appellant in procuring orders from Indian Company and passing on to various overseas manufacturers will amount to export of services. - Decided in favour of assessee. - Appeal No. ST/451/10 - - - Dated:- 23-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri B.M. Shemlani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2014 informed that the amount has been paid at the time of booking of TDS and also again on realization of gross amount. As regards the service tax on the amount of commission received for the services rendered to the foreign principals he would submit that on the very same issue this Bench vide final order No.A/76/15/STB dated 07.01.2015 has held that the services rendered by the appellant to foreign principals is export of services and accordingly the service tax of ₹ 73,272/- requires to be refunded to the appellant. 5. Learned D.R would submit that the office of the Dy. Commissioner of Service Tax, Division IV, Mumbai has, on verification, informed that there is a double payment of service tax of approximately ₹ 70,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d March 2005. We find that the appellant had rendered the services relating to sales promotion, marketing, procurement of order and other customer related services. We find strong force in the contentions raised by the learned C.A. that in the appellants own case vide final order No. A/76/15/STB dated 07.10.2015, this Bench has clearly held that the services rendered by this very appellant in procuring orders from Indian Company and passing on to various overseas manufacturers will amount to export of services. The period involved in the appeal in order dated 07.01.2015 is April 2015 onwards. It can be seen from the records that the period involved in this appeal is also similar i.e. 01.04.2004 to March 2005. The ratio of the judgement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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