2017 (3) TMI 1683

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....spondent : Shri Sanjay Jain, D. R. ORDER Per Justice Dr. Satish Chandra: The present appeal is filed by the appellant by the appellant against the Order-in-Original dated 4.10.2013. 2. The brief facts of the case are that during the period under consideration (1.4.2006 to 26.2.2010), the appellant was engaged in providing services of promotion of sales of products in India of the principals ....

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....eign supplier for procuring orders from the Indian buyers to whom the goods were directly supplied by the foreign supplier, the service rendered clearly satisfies the requirement of the same being 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 w....