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TMI Blog2024 (6) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (12) TMI 533 - CESTAT NEW DELHI] wherein the coordinate Delhi Bench has considered a more or less similar issue and held that 'the only requirement after the amendment to Rule 3(2) of the 2005 rules is that the service recipient should be situated outside. India and consideration should be received in foreign currency. Both the conditions stand satisfied. Even otherwise, for the period prior to February 27, 2010, it has been held that no service tax could be levied. Thus, it was material as to whether the appellant was able to substantiate the quantum of services provided after February 27, 2010, and the consideration received thereon'. The interpretation of Rule 3(2) has to be drawn by the authorities below is contrary to law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us. 3. Heard Shri M.N. Bharathi, learned counsel for the Appellant and Shri R. Rajaraman, Authorized Representative for the Respondent. 4. We have also perused the documents placed on record as well as various decisions/orders relied upon during the course of arguments before us. 5. After hearing both sides, we find that the only issue to be decided by us is, whether the appellant did render the service under BAS as affirmed in the impugned Order-in-Appeal and thus, the demand against it is correct in law ? 6. The first appellate authority has relied on a decision of Delhi Bench of this Tribunal in the case of Microsoft Corporation. The sum and substance of the said order as extracted at paragraph 6 page 3 of the order of first app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lymeric MDI associate to M/s. Whirlpool India Ltd. as per a selling commission number as shown in the worksheet. These services were rendered from November 2008 to September 2009. The payments were received in US dollars. 9. It is clear from the above that the role of the appellant is to render service to the Japan based service receiver, in delivering the product manufactured outside India, to the ultimate consumer in India namely Whirlpool Ltd. 10. Ld. Advocate would refer to and rely upon an order of Delhi Bench of the Tribunal in the case of Involute Engineering Private Limited Vs. Commissioner of Central Excise Service Tax reported in 2020 (12) TMI 533 CESTAT New Delhi , wherein the coordinate Delhi Bench has considered a more or less ..... X X X X Extracts X X X X X X X X Extracts X X X X
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