2015 (6) TMI 956

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....ppeal is directed against impugned Order-in-Appeal passed by the Commissioner (Appeals) in which he set aside the order of Asst. Commissioner and allowed consequential relief. 2. The respondents are agent of M/s. Georg Fischer Piping Systems P. Ltd., Switzerland, who manufactures industrial pipes. The respondent provided service to the entity abroad by way of procuring orders from customers in ....

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..... Heard both sides and considered the submissions. 4. Ld. AR reiterates the grounds of appeal which state that the entire activities are undertaken in India in relation to the sale of the goods in India. He also states that the issue has not been considered extensively by CESTAT in the case of Microsoft Corpn. (I) P. Ltd. Ld. AR also argued that the rebate is partly hit by limitation of time be....

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....)(iii)of the Export of Service Rules, 2005 comes into picture as the service concerned is Business Auxiliary Service and the export is deemed to have taken place if the beneficiary is abroad and the payment is received in foreign exchange in India. These two conditions being satisfied, I hold the service to be export of service. Reliance is placed on the case of Microsoft Corpn. (I) P. Ltd. 2014 (....