https://www.taxtmi.com/caselaws?id=783172 CESTAT Mumbai allowed the appeal, holding that the appellant's activities relating to commission on high seas sales and indenting commission did not constitute intermediary or Business Auxiliary Service. The Tribunal found no evidence that the appellant was authorized to bind the foreign entities, negotiate or conclude contracts, or act on their behalf; the relationship was that of independent contractor and contractee. Applying Rule 3 of the Export of Service Rules, 2005 and CBIC's clarification on "used outside India," it held that the services qualified as export, as the benefit accrued to foreign entities and consideration was received in foreign exchange. Consequently, the service tax demand, interest, and penalties were set aside. en-us Mon, 08 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783172 CESTAT Mumbai allowed the appeal, holding that the appellant's activities relating to commission on high seas sales and indenting commission did not constitute intermediary or Business Auxiliary Service. The Tribunal found no evidence that the appellant was authorized to bind the foreign entities, negotiate or conclude contracts, or act on their behalf; the relationship was that of independent contractor and contractee. Applying Rule 3 of the Export of Service Rules, 2005 and CBIC's clarification on "used outside India," it held that the services qualified as export, as the benefit accrued to foreign entities and consideration was received in foreign exchange. Consequently, the service tax demand, interest, and penalties were set aside. Case-Laws Service Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783172