9911796707
TMI Blog2024 (6) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... India in convertible foreign exchange, it is settled legal position that appellant s service is export of service hence, cannot be liable to service tax. The very identical case on the same issue, in the appellant s own case JM HUBER INDIA PVT LTD. VERSUS C.C.E. S.T. -SURAT-II [ 2022 (11) TMI 1491 - CESTAT AHMEDABAD] , this Tribunal held that ' the appellant s activity is squarely covered under Rule 3(1)(iii) read with Sub-Rule (2) of Rule 3 of Export of Service Rules, 2005 therefore, the service of the appellant is clearly covered under export of service.' From the above decision in the appellant s own case, it is observed that very identical issue only for the different period has been decided in favour of the appellant and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the recipient is located outside India, the service was provided within India, therefore it is taxable. 4. Shri VinayKansara, learned Counsel appearing on behalf of the appellant submits that even though the service was performed in India but the recipient of service is located in abroad therefore, it is Export of Service hence not taxable. He submits that in various judgments including the judgment in appellant s own case, on the identical issue, the issue is no longer res-integra. He placed reliance on the following judgments:- (a) Evonik Specialty India Pvt. Limited - Final Order No. A/11778/2022 dated 28.11.2022. (b) Solvay Specialities India Pvt Limited-Final Order No. A/10934/2023 dated 20-04-2023 (c) Medgenome Labs Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. 7. On careful consideration of the submissions made by both the sides and perusal of record, we find that as per the facts, the appellant have provided Sales Promotion service in India for and on behalf of the foreign service recipient for promotion of goods belonging to the foreign service recipient. In these facts, the payment against such service received in India in convertible foreign exchange, it is settled legal position that appellant s service is export of service hence, cannot be liable to service tax. The very identical case on the same issue, in the appellant s own case, this Tribunal vide order No. A/11778/2022 dated 28.11.2022 passed the following order:- 04. We have carefully considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from India and used outside India; and (b) Payment of such service is received by the service provider in convertible foreign exchange. We find that the appellant s activity is squarely covered under Rule 3(1)(iii) read with Sub-Rule (2) of Rule 3 of Export of Service Rules, 2005 therefore, the service of the appellant is clearly covered under export of service. This issue has already been considered by this tribunal in various judgments including 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 age ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
