9911796707
TMI Blog2017 (3) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Shri Sanjay Jain, D. R. ORDER Per Justice Dr. Satish Chandra: The present appeal is filed by the appellant by the appellant against the Order-in-Original dated 4.10.2013. 2. The brief facts of the case are that during the period under consideration (1.4.2006 to 26.2.2010), the appellant was engaged in providing services of promotion of sales of products in India of the principals l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign supplier for procuring orders from the Indian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the requirement of the same being the export of service as has been held by CESTAT in the case of Paul Merchants (supra). Even in the other situation where the commission is paid by the Indian buyers to the appellant as per arrangement wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the judgment of CESTAT in the case of Paul Merchants (supra) read with judgment of the Supreme Court in the case of J.B. Boda - 1997 (223) ITR 271 (SC). Accordingly, we do not find the impugned order to be sustainable. The appeal is allowed. 5. By following the ratio laid down by the Tribunal (supra), we find no reason to sustain the impugned order. The same is hereby set aside. 6. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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