Appellant wins refund claims for service tax double payment and on services exported

The appellant's refund claim for service tax paid twice, amounting to Rs. 70,000, was allowed as the Tribunal confirmed the double payment. Additionally, the appellant's refund claim of Rs. 73,272 for service tax on commission received for services exported to foreign principals was granted as the Tribunal recognized the services provided as constituting export of services, involving sales promotion, marketing, and procurement of orders. The impugned order was set aside, and the appeal for the refund was allowed.

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Issues:
1. Refund claim regarding service tax paid twice.
2. Refund claim regarding service tax on commission received for services exported to foreign principals.

Analysis:
1. The appeal concerned a refund claim filed by the appellant, which was rejected by the lower authorities. The appellant claimed a refund for service tax paid twice, amounting to Rs. 70,000. The jurisdictional Asst. Commissioner confirmed the double payment. The Tribunal directed verification, and it was found that the tax was paid both at the time of TDS booking and on realization of the gross amount. The appeal was allowed for the refund of Rs. 70,000.

2. The second issue involved a refund claim of Rs. 73,272 for service tax on commission received for services exported to foreign principals. The appellant contended that the services provided to foreign principals constituted export of services. The Tribunal had previously ruled in favor of the appellant on a similar issue. The appellant had rendered services related to sales promotion, marketing, and procurement of orders. The Tribunal found merit in the appellant's arguments and set aside the impugned order, allowing the appeal for the refund of Rs. 73,272.

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