2010 (8) TMI 622

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....er of Central Excise (Appeals-II) upheld the Order-in-Original No. 94/2007-S.T., dated 20-12-2007 passed by the Deputy Commissioner of Service Tax, Division-I Bangalore and rejected the appeal filed by MIPL impugning the Order-in-Original. 2. Facts of the case in brief are that the appellant engaged in the manufacture of precision tools is also registered with the department as a provider of services classifiable under the category "Business Auxiliary Services" (BAS). The assessee identified customers for certain high-end tools manufactured by MAPAL, Germany and extended support till the Indian customer placed purchase orders on the German Company. The assessee received commission for the above services from MAPAL, Germany in conver....

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....empted taxable services from Service Tax in respect of which consideration was received in convertible foreign exchange. This Notification was rescinded on 1-3-2003. Vide Circular No. 56/5/2003-S.T., dated 25-4-2003, the CBEC clarified that export of services would continue to remain tax free even after rescinding of Notification No. 6/1999-S.T., dated 9-4-1999. 4.1 As per Notification No. 13/2003-S.T., dated 20-6-2003, a commission agent is a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. The revenue has no case that MIPL was not a commission agent as per the above definition. Therefore, during the period 1-7-2003 to 20-11-2003, th....