2023 (9) TMI 719

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..... ceedings, the activity of the appellant is export of service. The impugned order set aside - appeal allowed.
HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Vinay Jain, Advocate for the Appellant Shri Priyesh Bheda, Joint Commissioner, Authorised Representative for the Respondent ORDER PER : ANIL G. SHAKKARWAR Brief facts of the case are that the appellant is a wholly owned subsidiary of Arcelor Mittal Stainless International, Paris (hereinafter referred to as AMSI). Appellant was appointed as subj-agent by AMSI and the appellant performed like a commission agent and the appellant's job was to seek or procure sales orders for products manufactured by steel mills outsi .....

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..... and through Interim Order No. 48/2019 dated 04.07.2019, the Division Bench of this Tribunal referred the following issues to the Larger Bench, which are reproduced below. "6.1 In view of above divergence of opinion we refer the matter to Hon'ble President to constitute a larger bench to determine the following questions of law: i. What is extant and scope of phrase "such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India" used in Rule 3(3)(i) of Export of Services Rules, 2005 upto 18.04.2006. ii. What is extant and scope of phrase "such service is delivered outside India and used outside India" used in Rule 3(2)(a) of Export of Services .....

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..... , therefore, be doubted that Arcelor India provides 'export of service' as contemplated under rule 3 of the 2005 Export Rules; and (ii) Arcelor France is an agent of the foreign steel mills and Arcelor India is its sub-agent. Arcelor India provides the necessary details of the customers in India to the foreign steel mills and, thereafter, the foreign steel mills and the Indian customers execute a contract for supply of the goods. The goods are directly supplied by the foreign steel mills to the Indian customers. Arcelor India also satisfies condition (b) of rule 3(2) as payments for such service have been received in convertible foreign exchange." Subsequently, the appeal was listed for hearing before this Bench. 4. Heard the .....

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