2009 (9) TMI 669

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..... the assessee paid certain amount as commission to the said foreign agents for getting export orders. The Department consequently obtained the information that during the months from 1-7-2003 to 15-6-2005, on the evidence it was concluded that the said agents have been rendering the service of “promotion or marketing or sale of goods produced or provided by or belonging to the assessees which falls .....

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..... case for consideration are as under :— ". . . Specific Intelligence was gathered that the assessee has been getting export orders from abroad through some agents stationed outside India. These agents provide the service of procuring export orders for the assessee. Intelligence further revealed that the assessee paid certain amount as commission to the said foreign agents for getting export order .....

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..... or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or (v) Production or processing of goods for, or on behalf of, the client; or (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, iss .....

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..... s for demand of service tax and consequent penalties. The appellants contested the show-cause notice on various grounds on merits as well as on time-bar issue. The main contention of the appellant is that the liability of service tax does not arise as commission is paid to non-resident Indian for the services rendered abroad. 3. The adjudicating authority did not accept the contentions raised by .....

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..... issue involved is regarding service tax liability of the appellants as recipient of services for the commission paid by them to the agents who are staying outside India. The period involved is from July 2003 to June 2005 (sic). We find that the decisions of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association (supra) and the Hon'ble High Court of Delhi in the case of .....

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