2008 (3) TMI 32

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..... . The orders are booked in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. Held the appellant has satisfied the requirements of Export of Service Rules, 2005, and entitled for refund.
SHRI T.K. JAYARAMAN, HON BLE M .....

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..... es. The orders are booked in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. It was urged that the service which is rendered by the appellant amounts to Business Auxiliary Service. However, the service is provided fro .....

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..... provided in India. Therefore, Rule 3(2) of the Export of Services Rules, 2005 is not satisfied. Moreover, he made a point that the appellants did not furnish all the details while claiming the refund. Therefore, he was of the opinion that the matter has to be remanded. 6. On a very careful consideration of the matter, I find that the appellants have produced documentary evidence to show that they .....

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