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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 ..... ed against the appellant that as the service has been consumed in India therefore this is not a case of export of services as per Export of Service Rules, 2005. In fact, in case of marketing of product of their foreign counterpart in India but the service of marketing of product a person who is located outside India has consumed the service outside India. In these circumstances, it is held that the case of the appellant qualified as export of service as per Rule 3 (3) (i) of the Export of Service Rules, 2005. The same view was taken by this Tribunal in Blue Star vs CCE in [2014 (12) TMI 25 - CESTAT MUMBAI] wherein the Tribunal has held in such a situation it is a case of export of service. Whether the payment received by the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is in the business of commission agent of their foreign counterpart for which they are promoting their product in India by way of advertising, marketing etc. Consequently they procure order for their foreign supplier who delivers goods in India. Revenue is of the view that as the said activity is performed in India therefore the appellant is required to pay service tax under Business Auxiliary Service under reverse charge mechanism. Accordingly the impugned proceedings were initiated against the appellant by denying the refund claim. Refund claim was denied which was appealed against by the appellant before the learned Commissioner (Appeals) who allowed partly the refund claim on the premise that they have made payment twice, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 counterpart from the client of their foreign counterpart. The same issue is covered by the decision of this Tribunal in the case of National Engineering Industries Ltd vs CCE, Jaipur reported in 2011 (24) STR 683 (Tri-Del) wherein on the similar situation this Tribunal held that although payment has been received in Indian currency on behalf of the service recipient located in India from the service provider and in that case it was held that it is a case of export of service. Therefore, following deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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