TMI Blog2023 (9) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicable to the facts of the present case, which are similar in nature, in as much as, the activity undertaken by the appellant is canvassing for the products and services of Sun Singapore which is ultimately used by Sun Singapore for further business. There is no agreement between the prospective customers of Sun Singapore in India and the appellant. The appellant has entered into an agreement only with Sun Singapore. It is on the request and direction of Sun Singapore that the appellant carried out the marketing activities in India and it is for these services that they get the consideration from Sun Singapore in convertible foreign exchange. Thus, the service provided by the Appellant to Sun Microsystems PTE Ltd., Singapore, be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. Hence the present appeal. 2. At the outset learned advocate Shri Bharat Raichandani appearing on behalf of the appellant has submitted that the issue of leviability of service tax on services rendered by the appellant to M/s Sun Micro Systems Pvt. Ltd., Singapore is similar to the services rendered in the case M/s Arcelor Mittal Stainless India Pvt. Ltd. V/s Commissioner Service Tax, Mumbai-II reported as 2023-TIOL-469-CESTAT-MUM-LB. He has submitted that under the Marketing and Warranty support service agreement the service is provided to M/s Sun Micro Systems, Singapore. It is his contention that the present appeals have been kept pending since 26th February, 2020 solely on the ground that similar issue has been referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Indian customer and the foreign mills or a purchase order is placed on the foreign mills. The documents are prepared by the foreign mills in the name of the Indian customer and the Indian customer, in turn, pays the foreign mills. Thus, the goods directly pass from the foreign mills to the Indian customer. Of the commission received by Arcelor France as the main agent, from the foreign mills, a part is paid to Arcelor India based on the volume of sales in each quarter in convertible foreign currency. The dispute relates to leviability of service tax on commission received by Arcelor India for the period from April 2005 to January 2009; the core question was whether the services were consumed in India or outside India. The Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for such service have been received in convertible foreign exchange. 6. The aforesaid principles laid down by the Larger Bench are applicable to the facts of the present case, which are similar in nature, in as much as, the activity undertaken by the appellant is canvassing for the products and services of Sun Singapore which is ultimately used by Sun Singapore for further business. There is no agreement between the prospective customers of Sun Singapore in India and the appellant. The appellant has entered into an agreement only with Sun Singapore. It is on the request and direction of Sun Singapore that the appellant carried out the marketing activities in India and it is for these services that they get the consideration from Sun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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