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TMI Blog2016 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax under the category of "Business Auxiliary Service" as a commission agent for rendering services to persons situated abroad. The adjudicating authority as well as the first appellate authority has come to the conclusion that the appellant has rendered services under the category of "Business Auxiliary Services" as a commission agent and during the material period, though he has received his commission in foreign exchange, he is liable to pay service tax as Notification which granted exemption from payment of service tax on an amount received in convertible foreign exchange was not in existence during the period involved. 3. Heard both the sides and perused the records. 4. We find from the records that there is no dispute as to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign exchange, during the period in question, Notification which exempted discharge of service tax liability on an amount received in foreign exchange was not in existence, and the services rendered by the appellant cannot be considered as export of services and being a commission agent, he is liable to pay service tax liability. 6. We have considered the submissions made by both the sides and we find that the issue is no more res integra as there is no dispute as to the fact that the appellant had undertaken the activities as mentioned herein above for a client situated abroad. The range of services which are rendered by the appellant would fall under the category of "Business Auxiliary Services", under clause (vii) of provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to Service Tax paid by the assessee. As per the Circular also, since the assessee received consideration in foreign exchange, the impugned services continued to be exempt during the period 1.3.2003 to 20.11.2003. As for the period 15.3.2005 to 30.11.2006, the recipient of the impugned services involved was located outside India. As per Circular No.111/5/09-ST dated 24.2.2009 clarifying the scope of Export of Services Rules, 2005, inter-alia, BAS provided to a recipient located outside India was services exported in terms of Sub-Rule (1) of Rule 3 of Export of Services Rules, 2005. In ABS India Ltd. Vs. Commissioner of Service Tax, Bangalore - 2009 (13) STR 65 (Tri.-Bang.) relied on by the appellant, the Tribunal held that booking of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y view was held in favour of the assesse in a similar situation in a case of Microsoft Corporation (India) Pvt. Ltd. vs. Commissioner of Service Tax, New Delhi 2014 (36) STR 766 wherein it was held that service rendered for any entity situated abroad in India would be services rendered to that person and can be termed as export of services. The facts of the case in hand are very similar to the two case laws as cited hereinabove. Accordingly, we hold that, on the point of export of service itself, the impugned order is liable to be set aside we do so. Since we have disposed of the issue on merits, we are not passing any order on the various submission made by both the sides. 8. The appeal is allowed with consequential relief if any. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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