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TMI Blog2017 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT NEW DELHI (LB)], where it was held that services provided by the agents and some agencies being delivery of money to the intended beneficiary of the customer of the western units abroad, which may be located in India and the services provided being business auxiliary services is also to the western unit who is recipient of services and consumers of services, it has to be held that services were being exported in terms of Export of Services Rule 2005 and not liable to Service Tax - the service is held as Export of Service - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... volved are identifying potential clients, gathering market data, identifying potential markets, providing analysis of competitive positions etc. The learned Commissioner (Appeals) has held that BAS is export of service by relying upon the following judicial pronouncements: (i) Blue Star Ltd. V. CCE, Bangalore (2008 (11) STR 33 (Tri.-Bang.) (ii) ABS Ltd. V. CCE, Bangalore (2009 (13) STR 65 (Tri.-Bang.) The decision of the CESTAT in the case of Blue Star cited supra was challenged by the Department before the High Court of Karnataka and the Hon'ble Karnataka High Court vide its order dated 19.04.2011, rejected the Departmental appeal. Against which the Department has filed appeal before the Apex Court which is pending. 2. Heard both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) in support of his decision has relied upon two judgments of the Tribunal holding that in similar circumstances, it was held to be Export of Service . Here it is pertinent to refer para 4 of the impugned order, which is reproduced herein below: 4. The appellant is a company incorporated in India. They have a subsidiary company in Singapore. The appellant booked orders for the sales of the goods manufactured by the subsidiary situated in Singapore. For this purpose, they received certain commission and initially they paid the Service Tax. Later they realized that as they had exported the service, they would not be liable to pay Service Tax. Hence, they requested for refund of the amount. The refund was rejected by the Original A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the service is a Singapore Company, it cannot be said that service is delivered in India and the benefit of the service is derived only by the recipient company. Because of the booking of the orders, the Singapore Company gets business. Therefore, the service is also utilized abroad. In terms of Rule 3(2) of the Export of Services Rules, 2005 the service rendered is indeed a service, which has been exported. In such circumstances, the appellant is not required to pay the service tax. There is absolutely no merit in the impugned order. Hence, we allow the appeal with consequential relief. The facts in the case before us are identical to the facts in the case of ABS India Ltd. (supra), hence, we are of the considered view that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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