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TMI Blog2010 (7) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... for the products in overseas market and, thus, helping them in sales of the goods and in following up of the payments from the overseas buyers - proceedings were initialled against the respondents and they were directed to pay the service tax on the overseas commission paid by them in their capacity as recipient of services - Held that: - respondents is not a service provider per se - They are bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured by them are being exported. The respondents appointed Overseas Commission Agents who are entrusted with the job of canvassing and procuring orders for the products in overseas market and, thus, helping them in sales of the goods and in following up of the payments from the overseas buyers. The said overseas commission agents did not have offices in India. The proceedings were initialled agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has set aside the order of the original authority. 4. Learned DR submits that the nature of activities undertaken by the overseas commission agents are such that the said services rendered by them cannot be held to be utilised in the manufacture of final products and therefore, the same cannot be treated as inputs services. Learned DR also submits that the activities of the commissioner agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, they were required to pay service tax which was paid by them under TR-6 challans and based on the said documents, Cenvat credit has been rightly taken by them. 6. I have carefully considered the submissions from both sides. The canvassing and procuring orders are activities preceding removal of the goods by the manufacturers. Without the firm order, the respondents were not expected to remove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is to be noted that the respondents is not a service provider per se. They are basically the service recipients. They are required to pay the service tax as a deemed service provider. Under these circumstances, the respondents have paid Service tax using TR-6 challans and taken credit treating the said documents as documents covered by Rule 9(1)(e) of the Cenvat Credit Rules, 2004. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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