2013 (4) TMI 147

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..... spondent Rep by: Shri Govind Dixit, AR Per: Mathew John: The appellant is a manufacture of medicaments. They export their products to countries outside India and they have appointed agents abroad for getting products registered in the said countries and to comply with the legal requirements in each such country and also of selling their products in those countries. They have to incur some expend .....

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..... o.18/09, dated. 07.07.09 claimed by the appellants for exemption on services rendered by commission agents rendered abroad cannot be extended to them. The exemption has been denied on the ground that they have not filed half yearly returns as required in the notification. The appellant submits that they have filed regular statutory returns but separate returns under the notification have not been .....

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..... re not complied with. Revenue also raised an issue that the sovereign authority has provided the service to the appellant and though the payment has been made through agents, the appellants are liable to pay service tax for the services received from the sovereign authority abroad. 5. We have considered arguments from both sides and we are not convinced that payments made to the agents abroad who .....

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