9911796707
TMI Blog2013 (6) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 8,22,393/- and equal amount of penalty under Section 78 of Finance Act, 1994. The contention of the applicant is that they are engaged in the business auxiliary service and providing service on promotion of products manufactured by M/s. Alcatel Sel AG, Germany and the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Germany. The applicant's case falls under category (III) of three categories under sub-rule 3(b) of Export of Services Rule, 2005 which would generally include knowledge or technique based services, which are not linked to an identifiable immovable property or whose location of performance cannot be readily identifiable (such as, Banking and Other Financial services, Business Auxiliary service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atment for other category III [Rule 3(1)(iii)] services as well. Further the co-ordinate Bench of this Tribunal in the case of Mapal India held as under : "As for the period 15-3-2005 to 30-11-2006, the recipient of the impugned services involved was located outside India. As per Circular No. 111/5/09-S.T., dated 24-2-2009 clarifying the scope of Export of Services Rules, 2005, inter alia, BAS pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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. We find that the applicants are performing activity of promoting the business of Alcatel, Germany and receiving Commission in foreign exchange. In these circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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