2015 (12) TMI 1166

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....sioner (AR), for the Respondent. ORDER Under an agreement with M/s. Gas Turbine Technologies S.p.A, Italy (GTT), the appellant solicits orders for turbines and on receipt of orders, transmit the same to GTT. GTT has the right to accept or reject such orders. The commission paid by GTT is linked to the actual sale and not the number of orders procured. The commission payable is calculated on the ....

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....nsideration of a service as exported, the same has to be performed outside India and part performed outside India and in India is concerned as performance of outside India. In this case, the beneficiary of the orders procured by the appellant is located abroad and the service receiver also exercises discretion and all the orders solicited and obtained may not result in sale. This shows that the se....