Refund exemption for overseas commission agents stayed after the exemption amendment timing raised serious doubt over the order's validity.

A refund claim for commission paid to overseas commission agents turned on the scope and timing of exemption notifications for export facilitation services. The impugned order treated commission agent service as covered throughout the claimed period because it formed part of Business Auxiliary Service from 01.07.2003, but the text notes that the specific exemption for commission agents located outside India was introduced only by later amendment with effect from 01.04.2008. On that basis, the order appeared unsustainable at first sight, and its operation was stayed pending disposal of the appeal.

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Issues: Whether the refund order was prima facie sustainable, and whether its operation should be stayed pending disposal of the appeal.

Analysis: The refund claim was based on exemption notifications concerning commission paid to overseas commission agents for export facilitation. The impugned order proceeded on the view that the service was covered for the entire claimed period because commission agent service formed part of Business Auxiliary Service from 01.07.2003. The order noted, however, that the specific exemption for services of commission agents located outside India was introduced only by the later amendment with effect from 01.04.2008, making the impugned order appear unsustainable at first sight.

Conclusion: The operation of the impugned refund order was stayed pending disposal of the appeal.

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