2015 (8) TMI 1246

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.... under the category of 'Erection, Commission & Installation' and Business Auxillery Services with the service tax division. The activities of respondents are such that they procure purchase orders from Indian Customers and place it before their client/company in Japan. Goods as per these purchase orders are supplied to customers in India. For such service the respondents receive a pre determined percentage of the trade value as indent commission. Accordingly to respondents by providing such services to the Company in Japan, their services were exported and thereby exempted from service tax. 2. The respondents filed a refund claim of Rs. 6,84,626/- for the excess service tax paid erroneously on export services during the period Dece....

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.... India. He relied upon the Circular No.111/05/2009-ST dated 24.02.2009 and also the decisions rendered in Blue Star Ltd. reported in 2008 (11) S.T.R. 23 (Tri.-Bang.),  KSH International Pvt. Ltd. reported in 2010 (18) S.T.R. 404 (Tri.-Mumbai.) and ABS India Ltd. reported in 2009 (13) S.T.R. 65 (Tri.-Bang.). He assailed the impugned order and pleaded that the appeal be dismissed. 5. Heard both sides and perused the records. 6. For proper appreciation of the rival contentions the relevant provision in Export Rules is noticed as under: In terms of Rule 3(2) (a)of the Export Service Rules,2005, "a taxable service can be treated as export of service   if such service is provided from India and used outside India,  &n....

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.... place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India. In all the illustrations mentioned in the opening paragraph, what is accruing outside India is the benefit in terms of promotion of business of a foreign company.  Similar would be the treatment for other Category III [Rule 3(1)(iii)] services as well  8. The decision rendered in All India Tax practitioners case, will not aid the appellants as the same was rendered on a different service of which the facts stand on a different footing. The judgment rendered in Blue Star Ltd. case, ABS India Ltd. and KSH International Pvt. Ltd. (supra) are squarely applicable to this case, the facts being identical.&nbsp....