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2016 (6) TMI 831 - CESTAT NEW DELHI

2016 (6) TMI 831 - CESTAT NEW DELHI - TMI - Export of services or not - providing services to foreign companies for promoting their product in India - Revenue entertained a view that since said service were being obtained in India and were being utilized in India, the same cannot be held to be export of services so as to extend the benefit of Export of Service Rules, 2005 - Held that:- Even the Hon’ble Madras High Court in the case of Suprasesh General Insurance Services & Brokers P. Ltd. vs. CS .....

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neet Bansal, Advocate for the appellant. Shri Amresh Jain, Authorized Representative (DR) for the Respondent. ORDER PER. ARCHANA WADHWA :- After hearing both the sides, we find that service tax to the tune of around ₹ 1.80 crores stand confirmed against the assessee under the category of Business Auxiliary Service alongwith confirmation of interest and imposition of penalty. 2. As per facts on record the appellant is providing services to foreign companies for promoting their product in In .....

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a demand for the period October 2004 to September 2011 by issuance of 4 different show cause notices. Whereas the first show cause notice was issued by invoking the extended period of limitation, the other 3 show cause notices were within the normal period of limitation. 3. The demands stand confirmed by the original Adjudicating Authority, who made a reference to a stay order in the case of Microsoft Corporation and held that such services cannot be held to be export of services. Accordingly, .....

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cing (India) Pvt. Ltd. vs. Commissioner of Service Tax reported as 2014 - TIOL - 465 - CESTAT - DEL. Another decision in the case of Paul Merchants Ltd. vs. CCE, Chandigarh reported as 2013 (29) S.T.R. 257 (Tri. Del.) is also to the same effect laying down that the said activities would amount to export of services, where the commission is being paid in foreign exchange. Both sides agree that the above decisions fully cover the disputed issue. However, it is seen that though the appellant are re .....

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ional Engineering Industries Ltd. vs. CCE, Jaipur reported as 2016 - TIOL - 149 - CESTAT - DEL. Its stand observed in the said decision as under :- 4. We have considered the contentions of both sides. In case of the commission received from foreign supplier 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 as has been held by CESTAT in the cas .....

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