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TMI Blog2016 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... rupee would amount to receiving the consideration in convertible foreign exchange only. - Demand set aside - Decided in favor of assessee. - Service Tax Appeal No. 56517 of 2013 - Final Order No. 51302/2016 - Dated:- 22-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) Shri Puneet Bansal, Advocate for the appellant. Shri Amresh Jain, Authorized Representative (DR) for the Respondent. ORDER PER. ARCHANA WADHWA :- After hearing both the sides, we find that service tax to the tune of around ₹ 1.80 crores stand confirmed against the assessee under the category of Business Auxiliary Service alongwith confirmation of interest and imposition of penalty. 2. As per fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice, New Delhi reported as 2014 - TIOL - 1964 - CESTAT - DEL. as also in the case of Gap International Sourcing (India) Pvt. Ltd. vs. Commissioner of Service Tax reported as 2014 - TIOL - 465 - CESTAT - DEL. Another decision in the case of Paul Merchants Ltd. vs. CCE, Chandigarh reported as 2013 (29) S.T.R. 257 (Tri. Del.) is also to the same effect laying down that the said activities would amount to export of services, where the commission is being paid in foreign exchange. Both sides agree that the above decisions fully cover the disputed issue. However, it is seen that though the appellant are receiving the commission in foreign exchange but commission to the extent of around 5% is being received by them directly from the Indian bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s makes the procedure simpler without any material difference with regard to foreign exchange implication to India. We find that in the case of J.B. Boda - 1997 (229) ITR 271 (SC) the Supreme Court has deemed such payments to be in foreign exchange. Thus we find that the issue is covered in the appellant s favour by the judgment of CESTAT in the case of Paul Merchants (supra) read with judgment of the Supreme Court in the case of J.B. Boda - 1997 (229) ITR 271 (SC). Accordingly, we do not find the impugned order to be sustainable. The appeal is allowed . To the similar effect are some other decisions of the Tribunal, detailed as below :- (a) CCE, Rajkot vs. Shelpan Exports reported as 2010 (19) S.T.R. 337 (Tri. - Ahmd.) ; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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