9911796707
TMI Blog2010 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... n delivered outside India and used outside India. In the result, the claim for rebate of service tax was rejected. Refund of service tax to the extent of Rs.8,02,364/- stands denied to the appellant for the period from 19.4.2006 to 31.12.2006. Held that: The rendering of the service was complete only when the purchase orders canvassed by the appellant in India were received by the foreign companies. These purchase orders were, admittedly, received abroad. They were also, admittedly, acted upon by the foreign companies abroad. In other words, the benefit of the service provided by the appellant accrued to the foreign companies outside India. The condition in question stood fulfilled by the appellant. – Refund allowed – decided in favor of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the service provider in convertible foreign exchange. Thus, a claim for rebate of service tax paid on a taxable service exported by the service provider had to be considered in the light of the said conditions. Rule 3 of the Export Services Rules, 2005 was amended w.e.f. 19.4.2006 and accordingly, w.e.f. that date, business auxiliary services falling under Section 65(105)(zzb) of the Finance Act, 1994 would be considered to have been exported when provided in relation to business or commerce, to a recipient located outside India. Sub-rule (2) further laid down that the provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely:- (a) such service is delivered outside India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity with the provisions of Rules 3 and 5 of the Export of Services Rules, 2005. The service rendered by the appellant was admittedly one of the business auxiliary services classified under Section 65(105)(zzb) of the Act. The features of this service are also eloquently discernible from the records. As a commission agent, the appellant canvassed purchase orders from prospective Indian buyers for the goods supplied by the foreign companies. These purchase orders were transmitted to the foreign companies either by courier or by electronic means. The foreign companies acted upon these purchase orders and accordingly supplied the goods directly to the Indian buyers, who made the payments directly to the foreign suppliers. Upon receipt of these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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