9911796707
TMI Blog2015 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... 16,30,990/- on account of service tax paid on commission amount paid by them to the commission agent situated abroad under the reverse charge mechanism for export of goods during the financial year 2004-05, 2005-06, 2006-07 and 2007-08. The refund was filed on the ground that the services of overseas commission agent were provided from India and were also received/consumed outside India. Therefore, the provisions of Taxation of Services (Provided from Outside India and received in India) Rules, 2006, read with the provisions of Section 66A of the Finance Act, 2006, did not apply in their case and, therefore, the refund claim was filed in respect of service tax paid by them under a mistake of law. The original authority sanctioned the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability by the recipient on reverse charge basis. The service involved is a commission agent service which is provided by an overseas agent located outside India for promotion of export business of the appellant. The service is indeed received by the appellant only and nobody else. The service of commission agent is received in India and subsequently on the basis of that service, the goods are exported to foreign countries. With this fact, it is clear that the service is provided from outside India and received by the appellant in India. The relevant portion of Taxation of Services (Provided from outside India and Received in India) Rules, 2006 is reproduced below:- Taxation of Services (Provided from Outside India and Received in In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided from outside India and received in India shall, in relation to taxable services- (i) specified in sub-clauses (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), 1aa [(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza), of clause (105) of section 65 of the Act, be such services as are provided or to be provided in relation to an immovable property situated in India; specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzq), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzp), (zzzzg), (zzzzh) and (zzzzj) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service performed in India] 2 (iii) specified in clause (105) of section 65 of the Act, but excluding- (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc) and (zzzr) does not relate to immovable property ..... X X X X Extracts X X X X X X X X Extracts X X X X
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