2009 (3) TMI 437

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..... dia, under the category of Business Auxiliary Services. The period involved is September, 2004 to March, 2007. Prior to 15-3-2005, such services were fully exempted under Notification No. 2/2003, dated 20-11-2003, the benefit stands denied by Original Adjudicating Authority only on the ground that the commission received by the appellants in foreign currency was not repatriated and no evidence sta .....

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..... er cent of the Service tax confirmed against them. 2. The said Service tax stands confirmed against the appellants on the commission received by them from a foreign company M/s. Hitachi (Asia) Home Life Solutions (India) Ltd., for promotion and marketing of their products in India, under the category of Business Auxiliary Services. The period involved is September, 2004 to March, 2007. 3. Ld .....

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..... ax is liable to be confirmed in respect of the same. Ld. Advocate has placed reliance on Circular No. 111/05/2009-ST, dated 24-2-2009, laying down that Indian agents who undertake marketing in India of goods of a foreign seller, would get covered under the said Export of Services Rules. Ld. Advocate also placed reliance on the Tribunal's decision in the case of Blue Star Ltd. v. CCE [2009] 18 STT .....

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