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TMI Blog2014 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 50204/2014 - Dated:- 2-1-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri R. Puri, DR For the Respondent : Shri A.C. Jain, Advocate JUDGEMENT Per Rakesh Kumar: The respondent during the period of dispute i.e. from April, 2008 to Jan. 2009 were providing marketing services to their foreign principals based in UK, Italy and Australia, which involved marketing their Principal s products in India and for this activity, they were getting commission. The respondent however paid service tax amounting to Rs.15,49,103/- on the marketing commission received by them during the above mentioned period of dispute. Subsequently, realizing that the services provided by them amounted to export of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent and their foreign principles viz. Weir Valves Controls, USA; M/s. Clyde Pumps Ltd., UK, M/s. Detector Electronic Corporation, USA and M/s. E-Production, USA; it is seen that these agreements stipulate that the respondents are to act as their representatives in India and supply information about their products and sell the same within the territory of India, that these agreements clearly imply that whatever services had been rendered by the Respondent were meant to be used in India and had, in fact, been used in India and hence, the condition regarding use of the service and the delivery of the service being outside India was not satisfied. He also pleaded that the remittance advices produced do not mention the invoice no. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. The taxable service covered under Section 105(zzb) is covered by clause (iii) of Rule 3(1) of the Export of Services Rules, 2005, which when provided by a person in India is treated as exported out of India if - (i) the same has been provided to a recipient located outside India for use in relation to commerce or industry, (ii) the service has been used outside India; and (iii) the payment for the service has been received in convertible foreign exchange. 7. Since in this case, the respondents clients to whom the service has been provided are located outside India and the same has been used by them for their business, the first two conditions of Rule 3(1) read with Rule 3(2) are satisfied. The other condition rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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