2010 (5) TMI 88

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....evenue. CORAM: MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Per: Mr.B.S.V. Murthy: The appellant is a proprietary firm engaged in export of various goods on commission basis and the activity of the appellant falls under the category of Business Auxiliary Service, and the business auxiliary service was brought into Service Tax net w.e.f. 1.7.2003. During the period from 1.7.03 to 31.3.05, the ....

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.... of National Engg. Industries Ltd. Vs. CCE Jaipur in Final Order No.770 of 2008-SM(BR), dt.13.12.07 as reported in (2008) 17 STT 398 (NEW DELHI-CESTAT) to support his contention that payment received by them through Indian exporting manufacturer who had in turn received consideration for goods exported in foreign currency has to be treated as receipt in foreign currency only. Further, he also subm....

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.... since the commission amount was very small. He has also found that the amount received by the respondent pertain to the export of the goods and the arrangement was only to make the transactions commercially viable. Therefore, I find nothing wrong in the order of the Commissioner (Appeals) and even if it is held that the commission amount should have been received in foreign currency, in this case....