TMI Blog2018 (5) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 are satisfied. The services rendered by the appellant fall in the definition of "Export of Service" and therefore, the appellants are not liable to pay the Service Tax - appeal allowed - decided in favor of appellant. - ST/Early Hearing/25557/2013 & ST/Stay/25092/2013 in ST/25118/2013-DB, ST/25119/2013-DB - Final Order No. 20667-20668/2018 - Dated:- 19-4-2018 - Mr. S.S Garg, Judicial Member and Mr. Devender Singh, Technical Member Mr. Rajesh Kumar, CA HIREGANGE ASSOCIATES - For the Appellant Mr. Matrupsharan, AR - For the Respondent ORDER Per : S.S GARG ST/EH/25557/2013 in ST/25118/2013-DB: DOH/DOD: 18.04.2018 Applicant has moved a miscellaneous application for early hearing of the stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and Certification Service . On obtaining information, it was seen that, the appellant was providing services to their foreign principal by helping them sell their products to their customers in India. The service commission received by the appellant is the remuneration for the sales of their principal‟s product in India. It appeared that the same was taxable under the category of Business Auxiliary Service. Further, it was also noticed that the same could not be treated as export for the reason that the activity undertaken did not satisfy the condition under the Export of Service Rules, 2005. On these allegations, a show-cause notice was issued to the appellant seeking to recover an amount of ₹ 13,00,712/- for the period fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Star Ltd. vs. CCE, Bangalore: 2008 (11) STR 23 (Tri.-Bang.) ABS India Ltd. vs. CST, Bangalore: 2009 (13) STR 65 (Tri.-Bang.) KSH International Pvt. Ltd. vs. CCE, Belapur: 2010 (18) STR 404 (Tri.-Mum.) CST, Delhi s. Ishida India Pvt. Ltd.: 2016 (41) STR 87 (Tri.-Del.) Paul Merhcants Ltd. vs. CCE, Chandigarh: 2013 (29) STR 257 (Tri.-Del.) CST, Delhi vs. Menon Associates: 2014 (34) STR 793 (Tri.-Del.) Mapal India Pvt. Ltd. vs. CCE, Bangalore: 2011 (22) STR 454 (Tri.-Bang.) Microsoft Corporation (I) P. Ltd. vs. CST, New Delhi: 2014 (36) STR 766 (Tri.-Del.) CCE, Pune-II vs. Bobst India Pvt. Ltd.: 2016 (44) STR 316 (Tri.-Mumbai) CST, New Delhi vs. AVL India Pvt. Ltd.: 2017 (4) GSTL 59 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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