2015 (12) TMI 154

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..... 08-ST that services provided by a commission agent located outside India and engaged under a contract or agreement or any other document by an exporter in India, to act on behalf of the exporter, to cause sale of goods exported by such exporter was notified as a scheduled service, comprising the taxable service enumerated in Section 65(105)(zzb), entitled to benefits of exemption and w.e.f. 01.04. .....

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..... on No. 41/2007 dated 06.10.2007 as amended by Notification No. 17/2008 dated 01.04.2008, was rejected by the Deputy Commissioner, Central Excise Jalandhar. The respondent who is the assessee preferred an appeal there against. By the impugned order dated 28.01.2013, the appellate Commissioner, Chandigarh declared that the commission paid by the appellant to overseas commission agents (for facilitat .....

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