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2016 (1) TMI 1013 - CESTAT NEW DELHI

2016 (1) TMI 1013 - CESTAT NEW DELHI - 2016 (42) S.T.R. 537 (Tri. - Del.) - Export of services in relation of import of goods - commission received from the foreign suppliers in respect of the imports into India - The Indian buyers made payments directly to the foreign seller and the foreign seller paid commission to the appellant. In some cases buyers opted to pay the commission directly to the appellant and in such cases commission part shown in the invoice was not paid on to the seller by the .....

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nt of CESTAT in the case of Paul Merchants [2012 (12) TMI 424 - CESTAT, DELHI (LB)] read with judgement of the Supreme Court in the case of J. B. Boda. - Demand set aside - Decided in favor of assessee. - Service Tax Appeal No. 742 of 2009 - Final Order No. 53813 / 2015 - Dated:- 6-11-2015 - MR. G. RAGHURAM, PRESIDENT AND MR. R. K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Sh. Bipin Garg, Advocate For the Respondent : Sh. Ranjan Khanna, DR ORDER Per: R. K. Singh: Appeal has been filed again .....

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r supply of its (i.e. foreign supplier s) products. The Indian buyers made payments directly to the foreign seller and the foreign seller paid commission to the appellant. In some cases buyers opted to pay the commission directly to the appellant and in such cases commission part shown in the invoice was not paid on to the seller by the buyer. The Commissioner (Appeals) held that the service was delivered in India even though the commission was received from foreign supplier and therefore, it wa .....

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