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M/s National Engineering Industries Limited Versus Cce, Jaipur

2016 (1) TMI 1013 - CESTAT NEW DELHI

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 app .....

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er for procuring orders from the Indian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the requirement of the same being the export of service. - In the case of J. B. Boda [1996 (10 .....

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I (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 .....

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rms of which service tax demand of ₹ 49,99,770/- was confirmed alongwith interest and penalties on the ground that the appellant did not pay service tax on the commission received from the foreign suppliers in respect of the imports into India .....

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ayments 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 s .....

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ppellant has contended that: (i) The commission was received from foreign supplier for procuring orders from Indian buyers and it amounted to export of service as has been held in the case of Paul Merchants Limited vs. CCE, Chandigarh - 2013 (29) STR .....

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ign supplier instead of first sending the commission amount to foreign supplier who would have then sent it to appellant. 3. Ld. DR on the other hand reiterated the contents of the impugned order and added that the transaction has been with foreign c .....

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dian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the requirement of the same being the export of service as has been held by CESTAT in the case of Paul Merchants (supra). Even in the .....

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