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TMI Blog2024 (5) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... on contemplated under the proviso to section 73 (1) of the Finance Act, 1994 [ the Finance Act]. 2. The appellant entered into agreement with its group companies situated outside India for the promotion and marketing of the products of group companies in India. These group companies do not have a permanent establishment or office in India. These companies are engaged in manufacture and sale of certain products and as per the terms of the agreement, the appellant was engaged by these companies as a marketing representative to canvass and solicit orders for supply of the products of these companies. In lieu of providing such services to these companies, the appellant received commission in convertible foreign exchange during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in India, the same would not constitute 'export of service'. 5. The sole issue that arises for consideration in this appeal is as to whether the appellant provided "export of service" under the provisions of the Export Rules, 2005. 6. Shri Anil Bezawada, learned counsel assisted by Shri Ashish Choudhary, representative for the appellant submitted that this issue has now been decided in favour of the appellant by a larger bench of the Tribunal in M/s Arcelor Mittal Distribution Solution India Pvt. Ltd. vs Commissioner Service Tax, Mumbai- II [2023-TIOL-CESTAT-MUM-LB] 7. Shri S.K. Ray, learned authorised representative appearing for the department, however, supported the impugned order and submitted that it does not call for any interf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, the benefit of service should accrue outside India and that export of service may take place even when all the relevant activities take place in India but the benefit of the service accrues outside India." 10. The larger bench answered the reference in the following manner: "54. The four issues raised in the reference order have been dealt with extensively and as they are intermingled, the reference is answered in the following manner: (i) Arcelor India, a service provider, is providing BAS service to Arcelor France, which is a service recipient. Arcelor India is, therefore, providing service to Arcelor France which is situated outside India and Arcelor India receives consideration in convertible foreign exchange. The service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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