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TMI Blog2017 (10) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation and on scrutiny of the balance sheet and other financial records of the respondent unit, the Preventive Unit of the said Commissionerate had noticed that an amount of Rs. 1,74,72,621/- has been received by them from M/s. MAPAL D.R. Kress K.G. Germany towards promotion of their goods in identifying the customers in India during the period from July 2003 to November 2006, but no service tax is found to be paid by them for having rendered such service. As contended by the Revenue, the said activity falls under the category of Business Auxiliary Service with effect from 01/07/2003 and the amount so received by the respondent is chargeable to service tax with applicable rate prevailing on the date of receipt. Accordingly, during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o export of service. He also submitted that the assessee has failed to provide any evidence to the effect that there was export of service by way of any agreement or invoices to prove this point. He also submitted that the recipients of the services are located in India and hence, the benefit of Export of Service Rules, 2005 cannot be extended. He also submitted that the decisions relied upon by the learned Commissioner (A) are not applicable in the facts and circumstances of the case. 5. On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the Commissioner has analyzed the facts and circumstances and has passed a reasoned order based upon the decisions rendered by the Tribunal on identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Singapore Company. It cannot be said that these booking of the orders indicate service being rendered in India. It is not correct. And also because the appellant books the orders for the Singapore Company, we have to consider that the service is delivered only to the Singapore Company. The recipient of the service is a Singapore Company. When the recipient of the service is Singapore Company, it cannot be said that service is delivered in India and the benefit of the service is derived only by the recipient company. Because of the booking of the orders, the Singapore Company gets business. Therefore, the service is also utilized abroad. In terms of Rule 3(2) of the Export of Services Rules, 2005 the service rendered is indeed a service, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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