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TMI Blog2013 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... d have paid service tax on the expenditure incurred by their agents on their behalf and exemption under Notification No.18/09, claimed by the appellants cannot be extended to them. - Held that - we are not convinced that payments made to the agents abroad who incurred expenditure as pure agents of the appellants, can form part of the value of the service of the agent. Prima-facie there cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries. They have to incur some expenditure towards fees and statutory levies in such countries. In respect of commission paid by them to their agents, they have been paying service tax. Revenue's contention is that the appellant should have paid service tax on the expenditure for complying with statutory requirements, in countries to which goods are exported, incurred by their agents on their beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the notification have not been filed. Counsel for the appellant submits that this is not a major default justifying confirmation of demand. 3. Opposing the prayer of the counsel, ld. AR submits that entire money paid to the agents are for the services rendered by the agents. The circular relied upon by the appellant for claiming exemption on fees paid for statutory compliance is applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at payments made to the agents abroad who incurred expenditure as pure agents of the appellants, can form part of the value of the service of the agent. Prima-facie there cannot be any service tax demand on that count. 6. We are also prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries are rendering service to the appellant. Prima-facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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