2013 (6) TMI 316

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....i S. Chakraborty, A.C. (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 8,22,393/- and equal amount of penalty under Section 78 of Finance Act, 1994. The contention of the applicant is that they are engaged in the business auxiliary service and providing service on promotion of products manufactured b....

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....ion of the products of M/s. Alcatel Sel AG, Germany. The applicant's case falls under category (III) of three categories under sub-rule 3(b) of Export of Services Rule, 2005 which would generally include knowledge or technique based services, which are not linked to an identifiable immovable property or whose location of performance cannot be readily identifiable (such as, Banking and Other Financ....

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....ess of a foreign company. Similar would be the treatment for other category III [Rule 3(1)(iii)] services as well. Further the co-ordinate Bench of this Tribunal in the case of Mapal India held as under : "As for the period 15-3-2005 to 30-11-2006, the recipient of the impugned services involved was located outside India. As per Circular No. 111/5/09-S.T., dated 24-2-2009 clarifying the scope o....

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....nal held in a case of similar facts where the appellant had canvassed orders for the products manufactured by its foreign principal, the services involved were exported and the appellants therein were entitled for refund of the Service Tax already paid on the said services." 4. We find that the applicants are performing activity of promoting the business of Alcatel, Germany and receiving Commis....