2014 (4) TMI 360

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.... the Respondent : Shri Govind Dixit, DR JUDGEMENT Per Rakesh Kumar: The appellant provided services of procuring of sales orders to M/s. Coperion Werner pfleiderer Gmbh Co. KG, Germany and Coperion Waeschle Gmbh Co. KG, Germany, who are the manufacturers of bulk material handling systems. The services provided by the appellant is Business Auxiliary services. The department was of the view....

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....M/s. Coperion Werner pfleiderer Gmbh Co. KG, Germany and Coperion Waeschle Gmbh Co. KG, Germany, who are the recipient of the services provided by the appellant, that service provided by the appellant is Business Auxiliary services (commission agent) covered by Rule 3(1)(iii) of the Export of Services Rules, 2005 and since it has been received by persons abroad not having any branch or business es....

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....ion by reiterating the findings of the Commissioner in the impugned order and pleaded that the services being provided by the appellant cannot be treated as export of service as the same have been performed in India and in this regard, he drew our attention to the Commissioners findings at internal page 27 and 28 of the impugned order. He pleaded that the appellant have not been able to establish....

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....nd payment for the same has been received in convertible foreign exchange. Prima facie, we find that all these three conditions have been satisfied in this case. The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person using these services for his business, not on the basis of place of performance. We also find tha....