New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1166 - CESTAT BANGALORE

2015 (12) TMI 1166 - CESTAT BANGALORE - 2015 (39) S.T.R. 681 (Tri. - Bang.) - Denial of rebate claim - receipt of commission on transaction - output service was not exported and this is on the ground that the service was performed in India, the benefit was received by the recipients of the machines/equipments purchased by the Indian customers and therefore, the service cannot be said to have been exported - Held that:- Service has to be held as rendered to the recipient abroad and used abroad. W .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Sudershini Bannerjee, Advocate, for the Appellant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER Under an agreement with M/s. Gas Turbine Technologies S.p.A, Italy (GTT), the appellant solicits orders for turbines and on receipt of orders, transmit the same to GTT. GTT has the right to accept or reject such orders. The commission paid by GTT is linked to the actual sale and not the number of orders procured. The commission payable is calculated on the invoice price of the pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/equipments purchased by the Indian customers and therefore, the service cannot be said to have been exported. 2. The learned Counsel on behalf of the appellants submits that the service falls under Rule 3(iii) of Export of Services Rules, 2005 which requires that for consideration of a service as exported, the same has to be performed outside India and part performed outside India and in India is concerned as performance of outside India. In this case, the beneficiary of the orders procure .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version