TMI Blog2015 (12) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... istry vide Circular No. 111/5/2009-ST dated 24/2/2009. The said circular clarifies at Sr. No. (iii) that taxable services shall be treated as Export of Services if “Indian agents who undertake marketing in India of goods of a foreign seller. In this case, the agent undertakes all activities within India and received commission for his services from foreign seller in convertible foreign exchange”. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of production, initiating contracts as well as terms of delivery payments and warranties etc. In other words, they are providing comprehensive Sales support service falling under category of Business Auxiliary Service under Section 65(105) (zzb) of the Finance Act, 1994. 3. Claim of the Ld. Counsel is that the service provided by them constitute Export of Services and two conditions of expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods of a foreign seller. In this case, the agent undertakes all activities within India and received commission for his services from foreign seller in convertible foreign exchange . 6. The same issue stands decided by the Tribunal in their own case reported in [2008 (11) S.T.R. 23 (Tri. Bang.)] as well as Tribunal order No.A/1611/14/CSTB/C-I dated 24/9/2014 . 7. In view of the above, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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