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TMI Blog2019 (11) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... tative for the Respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether refund of service tax under Rule 5 of CCR 2004 have been rightly rejected by the Commissioner (Appeals). 2. This is the 2nd round of litigation. In the 1st round, upon filing of the refund application by the appellant who are providing and/or rendering services of marketing as a commission Agent to the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the order in original dated 30 January 2017, allowing the appeal of revenue, holding that - as per the said agreement between the parties the services mentioned at serial No. 3 (d) are namely general services and after sale services, in relation to products sold by Nagase to Indian customers, are neither delivered or used outside India. The customers are based in India, both destination and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve only done the work of receiving the complaint of the buyers of goods in India, and further communicated the same to the manufacturer - Nagase in Japan, and the said manufacturer only have rendered the after sales service. In support of this appellant has also produced the certificate dated 27th September 2018, issued by the manufacturer - Nagasae Limited, Japan. The said certificate categorical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST versus Lifecare Medical systems 20 18(18) G.S.T.L. 587, wherein under similar facts and circumstances it was held that the transaction is an export of service and no service tax is leviable. 4. The Learned AR for revenue have relied upon the impugned order 5. Having considerable the rival contentions, I find that except as provided in the agreement, the appellant have not raised any invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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