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TMI Blog2019 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... he Export of Service Rules 2005 and since they are provided in relation to the business or commerce of the service recipient located outside India, they amount to export of services. No service tax is chargeable on the services rendered by the appellant as per Rule 4 of Export of Services Rules. Consequently no interest is leviable and no penalty is imposable on the appellant - appeal allowed - decided in favor of appellant. - APPEAL No. ST/404/2011 - A/30114/2019 - Dated:- 11-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri K. Vijay Kumar, Advocate for the appellant Shri C. Mallikharjun Reddy, Superintendent/AR for the Respondent. ORDER Per: Mr. P. Venkata Subba R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period October 2010 to September 2011, the demand was dropped by the Ld. Commissioner (Appeals) vide O-I-A No. HYD-EXCUS- 001-APP-0048-15-16-ST, dated 18.08.2015. For the period October 2011 to September 2012, the demands were dropped by Additional Commissioner himself vide O-I-O No. 173/2013-Adjn. (ADC) S.T, dated 15.10.2013. The Department has not appealed against either of these two orders and therefore the issue has reached finality for this purpose. He submits that they were rendering the services to M/s TFL Ledertechnik, GmBH Co Germany, to help them in marketing their goods in India. Therefore, while marketing is done in India, the service is enjoyed by M/s TFL Ledertechnik, GmBH Co Germany, who get orders as a result of these s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if they are provided in relation to activities other than business or commerce to a recipient located outside India at the time when such services are provided. 4. In their case, the entire benefit of service was enjoyed by M/s TFL Ledertechnik, GmBH Co Germany, who are paying them a commission in foreign currency for the services rendered. Therefore the service which they rendered amounts to export of service. For this reason, for subsequent period, Ld. Commissioner (Appeals) and the Additional Commissioner have dropped the demands and the orders have not been contested by Revenue. Ld. Counsel also relies on the following case laws: (a) IBM India Pvt. Ltd. vs. CCE, Bangalore [2016-TIOL-3461- CESTAT-BANG)] (b) ATE Enterprises Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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