9911796707
TMI Blog2010 (8) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... in convertible foreign exchange - since the assessee received consideration in foreign exchange, the impugned services continued to be exempt during the period 1-3-2003 to 20-11-2003 - Appeal is allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... The lower appellate authority agreed with the Deputy Commissioner and held that the impugned transactions did not involve Export of Services. Moreover, the assessee was not a commission agent of MAPAL, Germany to qualify for exemption from payment of Service Tax for the period 1-7-2003 to 9-7-2004. 3. We have heard both sides. 4. We find that there is no dispute that during the material period, the appellant promoted sale of precision tools manufactured by MAPAL, Germany and received consideration in convertible foreign exchange. Notification No. 6/1999-S.T., dated 9-4-1999 exempted taxable services from Service Tax in respect of which consideration was received in convertible foreign exchange. This Notification was rescinded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocated in Singapore was services exported and the appellant was not required to pay Service Tax. The Tribunal allowed the appeal filed by ABS India Ltd. accepting the claim that services delivered to a company located abroad was also utilized abroad as the beneficiary was a foreign company. In Blue Star Ltd. v. CCE, Bangalore - 2008 (11) S.T.R. 23 (Tri.-Bang.), the Tribunal held in a case of similar facts where the appellant had canvassed orders for the products manufactured by its foreign principal, the services involved were exported and the appellants therein were entitled for refund of the Service Tax already paid on the said services. 4.2 We have also considered the judgment of the Hon'ble High Court in Delhi in the case of Micro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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