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TMI Blog2014 (12) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... is in appeal against the impugned order rejecting the refund claim and the Revenue has also filed Cross Objections to the appeal filed by the appellant to the extent that some part of the refund claim has been allowed by the learned Commissioner (Appeals). 2. The brief facts of the case are that the appellant is in the business of commission agent of their foreign counterpart for which they are p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not fall under the Export of Service Rules, 2005. Aggrieved by the said order the appellant is in appeal and the Revenue also filed Cross Objections to the appeal filed by the appellant. 3. Heard the parties. 4. In this case the activity of the appellant is that they are marketing the product of their foreign counterpart and for which they are receiving certain commission in India. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/1983-1986/CSTB/CI dated 3.9.2014 wherein the Tribunal has held in such a situation it is a case of export of service. 5. The next issue is that whether the payment received by the appellant in Indian currency can be termed as the remuneration received by the appellant qualify as per the Export of Service Rules, 2005 or not. In fact the appellant has received the payment on behalf of their count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation which is reproduced below: "11. (i) In the case of refund claim of Service Tax of Rs. 17,88,542/-, the appellant had actually paid, as per records submitted, only Rs. 16,53,240/- under four challans on 06.02.07. The differential amount of Rs. 1,35,302/- (17,88,542 - 16,53,240), which pertains to their invoice No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance amount of Rs. 8,10,205/- (16,53,240 - 8,43,035) paid by them under above referred challans on 06.06.07, in excess of the service tax payable under the two invoices referred above." 7. As per the said observation of the learned Commissioner (Appeals) I do not find any infirmity in the impugned order in allowing the refund claim in respect of the excess amount paid by them. Therefore, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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