9911796707
TMI Blog2009 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... . They are registered with the jurisdictional Central Excise Office as service tax assessee providing the taxable service of "Business Auxiliary Services". For procuring the orders/contracts from Railways for GMC, the Appellant received a commission on which the service tax was paid by them. The commission, however, was not received directly from GMC but was received through Indian Railways in Indian currency as per understanding between GMC and Indian Railways, the GMC received payment from Indian Railways after deducting the commission payable to the Appellant, which was paid by the Railways to the Appellant in Indian rupees. The Appellant claiming that the services provided by them to GMC, on which service tax had been paid during April& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial establishment or office in India and therefore, the proviso to sub-rule (3) of Rule 3 is not applicable and that in view of this, the business auxiliary service provided by the Appellant to GMC has to be treated as service export and therefore, no service tax is payable in respect of services and the Appellant is eligible of the refund of the service tax paid by them. He cited Tribunal's judgment in the Appellant's own case, reported in 2008 - TIOL - 939 - CESTAT-DEL, wherein the Tribunal has held that the services provided by the Appellant to GMC, USA is export of services under Export of Services Rules, 2005. 2.2 Shri S. Gautam, learned Sr. Departmental Representative defended the impugned order and he relied upon the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy) of clause (105) of Section 65 of the Act, such services as are performed outside India: Provided that if such a taxable service is partly performed outside India, it shall be considered to have been performed outside India; (3) in relation to taxable services, other than, - (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq) (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx), and (zzy); and (ii) the taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act,1994 and this service is covered by sub-rule 3 of Rule 3, as there is no dispute about the fact that it has been provided in relation to the business of the recipient, located outside India. The Deptt.'s contention is that since the payment for the service has been received in Indian currency from Railways, in view of the proviso to sub-rule (3), this cannot be treated as service export. However, the proviso is applicable only if the service recipient have any commercial or industrial establishment or any office relating thereto, in India, and only in such a situation conditions enumerated mentioned in clause (a)(b) & (c) have to be satisfied. In this case, it is not the case of the Deptt. that GMC, USA have any office of commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
