2015 (5) TMI 739

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....d by the appellant, M/s. Atlas Copco (I) Ltd. to their parent organisation Atlas Copco Airpower, Belgium NV., under the category of "Business Auxiliary Services" thereon and equivalent amount of penalty has also been imposed under Section 78 of the Finance Act, 1994, apart from a penalty of Rs. 10,000/- under Section 77 of the said Finance Act. Aggrieved of the same, the appellant is before us. 3. The brief facts relating to the case are as follows: 3.1 During the audit of the records of the appellant, it was noticed that the appellant had entered into an agency agreement with their parent organisation in Belgium for promoting the sales of latter's products in India by procuring orders from the buyers in India. For rendering the said ....

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....lso relies on a number of decisions of this Tribunal, namely, Microsoft Corporation (I) (P) Ltd., Vs. CST, New Delhi - 2014 (36) STR 766 (Tri-Delhi), Paul Merchants Ltd., Vs. CCE, Chandigarh - 2013 (29) STR 257 (Tri-Del) and CST Delhi Vs. Menon Associates - 2014 (34) STR 793 (Tri-Del) in support of their above contention. Accordingly, it is pleaded that the impugned demands are not sustainable and it is prayed that the appeal be allowed. 5. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. He submits that the activity of the appellant of canvassing the purchase orders has taken place in India and the goods have been purchased by the buyers in India and therefore, the s....

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....tional Sourcing (India) Pvt. Ltd. Appeal No. 819 of 2008, a question arose for consideration as to whether the services relating to procurement of goods, recommending fabrics to be used, recommending vendors from which raw materials to be procured, analyzing the reports of samples sent by the vendors, giving recommendations of product integrity on behalf of the foreign principal would amount to export of service or not and whether service tax is payable on the said services under the taxable service category of BAS. After examining the various provisions and also keeping the decision of the Tribunal in the case of Paul Merchants Ltd., this Tribunal concluded that the activity would amount to export of service under Export of Service Rules, ....