https://www.taxtmi.com/caselaws?id=266463 The Tribunal upheld the first appellate authority's decision, ruling in favor of the appellant regarding the service tax liability on commission received for procuring orders and selling products for a principal located outside India. It was determined that the services rendered to a foreign principal for products marketed in India constituted export of services under Business Auxiliary Services. The Tribunal held that the refund claim adhered to the conditions of Notification No. 11/2005 and was not subject to the limitation period under Section 11B of the Central Excise Act, 1944, as service tax deposited is considered a deposit, not tax, in matters concerning export of services. en-us Fri, 11 Sep 2015 00:00:00 +0530 Tue, 20 Oct 2015 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266463 The Tribunal upheld the first appellate authority's decision, ruling in favor of the appellant regarding the service tax liability on commission received for procuring orders and selling products for a principal located outside India. It was determined that the services rendered to a foreign principal for products marketed in India constituted export of services under Business Auxiliary Services. The Tribunal held that the refund claim adhered to the conditions of Notification No. 11/2005 and was not subject to the limitation period under Section 11B of the Central Excise Act, 1944, as service tax deposited is considered a deposit, not tax, in matters concerning export of services. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266463