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TMI Blog2016 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... In some cases buyers opted to pay the commission directly to the appellant and in such cases commission part shown in the invoice was not paid on to the seller by the buyer. - Held that:- In case of the commission received from foreign supplier for procuring orders from the Indian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-appeal dated 27.07.2009 which upheld the order-in-original in terms of which service tax demand of ₹ 49,99,770/- was confirmed alongwith interest and penalties on the ground that the appellant did not pay service tax on the commission received from the foreign suppliers in respect of the imports into India on orders placed through it. The appellant used to find buyers in India for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it amounted to export of service as has been held in the case of Paul Merchants Limited vs. CCE, Chandigarh - 2013 (29) STR 267 (Tri. Del). (ii) Even in cases where the commission was received directly from Indian buyers, it was still, in effect, commission received from foreign supplier because the Indian buyer directly paid commission to appellant on behalf of the foreign supplier in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an buyers to the appellant as per arrangement with the foreign supplier instead of the commission alongwith price being first remitted to the foreign supplier and then the foreign supplier sending the commission to the appellant, in effect, the commission was paid to the appellant on behalf of the foreign supplier only and can be deemed to have been paid in foreign exchange as the buyers would hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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