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TMI Blog2017 (3) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... identical issue has come up before the Tribunal in the case of National Engineering and Industries Ltd. Vs. CCE, Jaipur [2016 (1) TMI 1013 - CESTAT NEW DELHI], where it was 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 requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid activity under the business auxiliary services and demanded the service tax under Section 65(105)(zzb) of the Finance Act, 1994. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we have heard Shri A.K. Batra, ld. Consultant for the appellant and Shri Sanjay Jain, ld. DR. 4. After hearing both the sides, it appears that the consideration was received i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with 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 have had to remit the commission part also to the foreign supplier who would have in turn sent it to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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