2015 (8) TMI 1340

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..... ice Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)]. In the said judgment, the majority view has held that any commission received for rendering services in India to the principals situated abroad, will be export of services more so if the agent is rendering the services of ascertaining potential customers under the territory, informing about market conditions and competitor activities, .....

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..... 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the respondent for the commission received by them from their parent company. It is the case of the Revenue that the said commission received by respondent is taxable under Business Auxiliary Services . The adjudicating authority dropped the proceeding initiated by the sho .....

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