2018 (6) TMI 334

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....hinde, Assistant Commissioner (AR), for respondent Per: Ramesh Nair The brief facts of the case are that the Appellants had received payment under the Certificate of Foreign Inward Remittance as trade commission from their foreign clients for arranging sale or purchase of goods. They claimed that they are exempted from payment of service tax as the same is export of service. They were issued....

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....nt appeal. 2. Shri Bhavin S Mehta, ld. CA appearing for the Appellant submits that the commission was received by them from foreign vendors in foreign currency for sale of their goods in India, Indonesia and Singapore. The recipient of the services were located outside India and hence the services are exempted. He also relies upon Board Circular No. 111/05/2009 - ST dt. 24.02.2009 and Tribunal'....