2017 (5) TMI 750

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...., the appellant has filed the present appeal. 2. With this background, we have heard Ms. Rinky Arora and Shri H.C. Saini, ld. Counsels for the parties. 3. After hearing both the parties and on perusal of record, it appears that during the relevant period, the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian Railways. The appellant has received the commission in convertible foreign exchange from its principal. The appellant has paid the service tax, but claimed the refund being the export of the service under Rule 3 of the Export Service Rules, 2005. The same was denied. 4. From the record, it appears that in the assessee appellant's case such service was considered as the export of ser....

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.... on the date of supply order which is USD 1.00 - Rs. 43.50 on 31-12-04 to your Indian Agent M/s. N.E.I. Ltd., Jaipur. Agent will submit the bill together with certificate issued by consignee regarding receipt of material in good condition in accordance with the contract and current valid I.T.C.C". 6. It appears from the Annexure to Purchase Order that necessary foreign exchange would be released to the Indian Railways for payment to GMC. It further appears that the appellant shall raise the bill to the consignee (Indian Railways) at 5% agency commission at USD which shall be paid in equivalent to non-convertible Indian rupees. Ld. Advocate submits that Indian Railways deducted the commission of the appellant in their bill raised to....