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TMI Blog2018 (9) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... ek Bansal i/b. Economic Laws Practice, for the Respondent. P.C: This Appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 30th October, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2 Revenue has urges the following questions of law, for our consideration: "(a) Whether on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 8th December, 2010 passed by the Commissioner of Service Tax, dropping demand for the period April, 2008 to March, 2009. 4. The genesis of this proceeding is that during the course of audit of the Respondent's activity, it was noticed that the Respondent was receiving commission from foreign based principals for promotion of sale of its products/ goods in India. The Revenue w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices provided by the Respondent would be covered under the Export of Service Rules, 2005. The impugned order also placed reliance upon the Circular No.111 of 2009 dated 24th February, 2009 issued by the Central Board of Excise & Customs. The above circular has clarified that the services rendered by the Indian Agent for marketing of goods of a foreign sellers, would be covered by Export of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Export of Service Rules, 2005. Therefore, the issue stands concluded in favour of the Respondent and against the Appellant by the decision of this Court in ATE. Enterprises (P) Ltd., (supra). Further, Circular No.111 of 2009 dated 24th February, 2009 issued by the CBEC also supports the case of the Respondent. Nothing has been shown to us as to why above Circular cannot be read in the manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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