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2017 (10) TMI 810

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..... fied the requirements of Export of Service Rules, 2005, and entitled for refund - appeal dismissed - decided against Revenue. - ST/424/2012-SM - 22450/2017 - Dated:- 13-10-2017 - Shri S. S. Garg, Judicial Member Mr. Naveen Kushalappa, AR For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per : S. S. Garg The present appeal has been filed by the Revenue against the impugned order dated 20.11.2011 passed by the Commissioner (A), whereby the Commissioner (A) has allowed the appeal of the assessee and set aside the Order-in-Original. 2. Briefly the facts of the present case are that the respondent-assessee are manufacturers of 'precision tools and components'. On gathering information and .....

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..... see preferred an appeal before the Commissioner (A), who allowed the appeal and set aside the Order-in-Original, hence the present appeal. 3. Heard both the parties and perused the records. 4. The learned AR for the Revenue submitted that the impugned order setting aside the Order-in-Original is not sustainable in law as the same has been passed contrary to the provisions of Export of Service Rules, 2005. He further submitted that the Commissioner (A) has misconstrued the definition of Export of Service as provided in the Export of Service Rules, 2005. He also submitted that the assessee has rendered the services in India for the promotion of the products of their holding company and has received commission and therefore, there is no .....

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..... he foreign principals based on the orders booked by the appellant. Moreover, in the Agreement relied on by the Revenue, para 9 relates to the services rendered by the appellant. This para has not been referred to by the Commissioner (Appeals) in his order at all. On the basis of the records, I am convinced that the services rendered have been exported in terms of Rule 3(2) of the Export of Services Rules, 2005. Hence, the appellants are entitled for the refund of the Service Tax already paid. Therefore, I allow the appeal with consequential relief, if any. 5.2 Similarly, in the case of ABS India Ltd. Vs. CST: - 2009 (13) STR 65 (Tri.-Bang.), it was held as under: 4. ............. The appellant, who is the Indian Company, boo .....

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