2016 (1) TMI 1013

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner : Sh. Bipin Garg, Advocate For the Respondent : Sh. Ranjan Khanna, DR ORDER Per: R. K. Singh: Appeal has been filed against order-in-appeal dated 27.07.2009 which upheld the order-in-original in terms of which service tax demand of Rs. 49,99,770/- was confirmed alongwith interest and penalties on the ground that the appellant did not pay service tax on the commission received ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder. 2. The appellant has contended that:  (i) The commission was received from foreign supplier for procuring orders from Indian buyers and it amounted to export of service as has been held in the case of Paul Merchants Limited vs. CCE, Chandigarh - 2013 (29) STR 267 (Tri. Del).  (ii) Even in cases where the commission was received directly from Indian buyers, it w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the export of service as has been held by CESTAT in the case of Paul Merchants (supra). Even in the other situation where the commission is paid by the Indian buyers to the appellant as per arrangement with the foreign supplier instead of the commission alongwith price being first remitted to the foreign supplier and then the foreign supplier sending the commission to the appellant, in effect,....