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TMI Blog2022 (11) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... s that since the service was provided in India therefore, the same will not be treated as Export of Service hence, the service is taxable. It is found that despite the fact that the service was provided in India but the service recipient is admittedly located outside India. The service of the appellant falls under sub-clause (zzb). As per Rule 3 of Export of Service Rules, 2005 in respect of service falling under sub-clause (zzb), the same falls under clause (iii) of Rule 3(1) according to which the only condition to qualify the service as export of service, it provides that the service is required only in relation to business or commerce be provision of such service to recipient located outside India and when provided otherwise be provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the appellant. 1.1 The brief facts of the case are that the appellant was issued a show cause notice dated 28.09.2010 wherein, it was contended that the appellant have received commission from various companies of foreign for providing services in India, the said commission was earned by them for supply of material of foreign parties (including its principal abroad) i.e. service provided towards coordinating the customers in India with the overseas suppliers. The case of the department is that the appellant have provided the services of Commission Agent which is considered as Business Auxiliary Service and the same is taxable with effect from 09.07.2004. It was further contended that the said services were rendered in India hence, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng.) KSH INTERNATIONAL PVT. LTD.- 2010 (18) S.T.R. 404 (Tri.-Mumbai) BLUE STAR LTD.- 2008 (11) S.T.R. 23 (Tri.-Bang.) 03. Shri Rajesh K Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the fact is not under dispute that the appellant have provided sales promotion and marketing service in India for sale of the goods supplied by the foreign based companies and the service recipient is those foreign based companies and the payment is received in convertible foreign currency. The contention of the revenue is that since the service was provided in India therefore, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding the case of YAMAZAKI MAZAK INDIA PVT. LTD. (supra) wherein on the identical service, this tribunal has considered the issue in detail and held that Commission Agent Service provided to foreign based entity for promoting/marketing their goods in India on consideration the activity of the Indian agent providing promotion/marketing, technical support, installation, commission, etc. for sale of goods of foreign based entities in India on commission basis amounts to export of service and no service tax is demandable on such activities particularly when such commission received in convertible foreign exchange. 4.1 Considering the said judgment and also the various other judgments cited on the identical issue, we are of the view that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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