2014 (2) TMI 439

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....mounting to Rs.15,49,103/- on the marketing commission received by them during the above mentioned period of dispute. Subsequently, realizing that the services provided by them amounted to export of services in terms of Rule 3(1)(iii) of the Export of Service Rules, 2005, they applied for refund of the servicer tax paid by them. The refund claim was rejected by the Assistant Commissioner vide order-in-original dated 26.05.2010. Against this order of the Assistant Commissioner, the respondent filed an appeal to the Commissioner (Appeals), who vide order-in-appeal dated 22.6.2011 allowed the appeal holding that the service of marketing of goods provided by the appellant to their principal located abroad is export of service in terms of Rule 3....

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....e condition regarding use of the service and the delivery of the service being outside India was not satisfied. He also pleaded that the remittance advices produced do not mention the invoice no. and hence, it cannot be said that the value of the service provided had been received by the respondent in convertible foreign exchange. 4. Shri A.C. Jain, Advocate, ld. Counsel for the respondent, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that when it is not disputed that the clients to whom the service of marketing of their products in India has been provided by the respondent, are located abroad and when the service provided is business auxiliary service, which has been used by the Respond....