TMI Blog2017 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... m the clarificatory Circular issued by the Board vide 111/05/2009-ST, dated 24.02.2009 - In the present case, the service being category 3 Services of Rule 3(1)(iii), the Board clarified that it is possible that Export of Services may take place even when all the relevant activities take place in India, so long as the benefits of these services are provided outside India - The appellants clearly p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 21.11.2012 of Commissioner of Central Excise, Chennai-III. Appellants are engaged in providing services under the category of Business Auxiliary Service. They entered into an agreement with M/s. Decathlon SA, France mainly with reference to selecting vendors supplying goods in India; placing orders issued by M/s Decathion SA, France for merchandise with the suppliers with required specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the service tax liability of ₹ 9,28,46,229/- on the appellants for the period Oct.' 06 to 18.08.2011. Penalties were imposed on the appellants under section 77 and 78 of the Finance Act, 1994. 2. The learned counsel for the appellant submitted that the services rendered by the appellants are covered under Business Auxiliary Service. These are covered by third category of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvertible foreign exchange, we are of the view that the services rendered by the appellants clearly fall under the category of Export of Services. It is also clear from the clarificatory Circular issued by the Board vide 111/05/2009-ST, dated 24.02.2009. In the present case, the service being category 3 Services of Rule 3(1)(iii), the Board clarified that it is possible that Export of Services may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g (India) Pvt. Ltd. Vs Commissioner of Service Tax, Delhi reported in 2015 (37) S.T.R.757 (Tri.-Del.); and (iii) Paul Merchants Ltd. Vs Commissioner of Central Excise, Chandigarh reported in 2013 (29) S.T.R.257 (Tri. -Del.) and various other cases. The ratio and finding in these decisions are squarely applicable to the facts of the present case. As such, we find the impugned order is without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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