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TMI Blog2013 (5) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service’. It appears from the record that the commission was collected by the appellant from the foreign company. This realisation was noted in the show-cause notice and in the Commissioner’s order. The Chartered Accountant’s certificate now produced by the appellant prima facie shows that the commission was realised in convertible foreign exchange and no part of it was repatriated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were exporting the services to a foreign company. For the subsequent period, the appellant claims the benefit of Rule 3 of the Export of Services Rules, 2005, which claim is based on the premise that the service recipient is located abroad with no office in India. Elaborating the points, the learned counsel for the appellant submits that they received commission from the foreign company for ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual situations of export of services and clarified that export of services would take place even when all the relevant activities took place in India so long as the benefit of these activities accrued outside India. The learned counsel has also relied on a few decisions of this Tribunal. He has particularly relied on Stay Order Nos. 818 819/2010, dated 21-6-2010 [2011 (21) S.T.R. 438 (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uxiliary Service . It appears from the record that the commission was collected by the appellant from the foreign company. This realisation was noted in the show-cause notice and in the Commissioner s order. The Chartered Accountant s certificate now produced by the appellant prima facie shows that the commission was realised in convertible foreign exchange and no part of it was repatriated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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