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2016 (1) TMI 545 - CESTAT MUMBAI

2016 (1) TMI 545 - CESTAT MUMBAI - TMI - Export of services - non-receipt of convertible foreign exchange - commission agent services rendered to persons situated abroad - period 01/07/2003 to 19/11/2003 - Business Auxiliary Service - Held 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 th .....

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missioner of Service Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] 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 - Decided in favor of assessee. - Appeal No: ST/49/ .....

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19/11/2003 is charged with liability of service 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 servic .....

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o create a demand and procure orders for clients product; (ii) engage personnel for performance and maintenance contact with customers; (iii) assist customers in installation, operation and maintenance of the product; (iv) prepare monthly report to the clients on orders procured, market conditions, customer activity; (v) collect information from customers; (vi) inform clients on third party products which infringe upon clients patents; (vi) assist client in payment collection; (viii) advise the .....

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he category of export of services, for which they rely upon the decision of MAPAL India Pvt. Ltd vs. Commissioner of Central Excise 2011 (22) STR 454. 5. While it is the case of the Revenue, that the services which are rendered by the appellant for which consideration is received in 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 appella .....

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clause (vii) of provisions of Section 65(19) of the Finance Act, 1994. Yet again, we find that the claim of the appellant that these services are to be considered as export of services is now decided by the Tribunal in various decisions, as correctly pointed out by the learned counsel for the appellant, that the judgment of the Tribunal MAPAL India Pvt. Ltd. (supra) (wherein one of us was a Member). We find that the ratio is in paragraphs 4 which are reproduced below: 4. We find that there is no .....

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ain tax free even after rescinding of Notification No.6/1999-ST dated 9.4.1999. 4.1 As per Notification No.13/2003-ST dated 20.6.2003, a commission agent is a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. The revenue has no case that MIPL was not a commission agent as per the above definition. Therefore, during the period 1.7.2003 to 20.11.2003, the services rendered by MIPL could not have been .....

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t 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 orders for sale of goods manufactured by the subsidiary of the appellant therein located in Singapore was services exported and the appellant was not required to pay Service Tax. The Tribunal allowed the appeal filed by ABS India .....

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