2018 (8) TMI 1686

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....AL ) For the Appellant : Mr.R.Krishnan, Advocate For the Respondent : Mr.Vivek Pandey, D.R. ORDER Per : Rachna Gupta Present is an appeal against the Order of Assistant Commissioner bearing No.1771 dated28th April, 2015. 2. The facts relevant for the purpose are that the appellant is registered for providing taxable services under the category of management consultancy services a....

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....the appellant and Mr. Vivek Pandey, ld. DR for the Revenue. 4. It is submitted on behalf of the appellant that appellant is a commission agent based in India who is procuring orders for the manufacturers who are based outside of India. The issue has already been settled. For holding such services as that of export services being not taxable, he has relied upon the authorities below:- 1. Barco E....

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....to hold the impugned services as that of export services. The demand has been levied under Best Judgement Principle. While justifying order under challenge, the ld. DR has prayed for appeal to be rejected. 6. After hearing both the parties and perusal of case laws as placed on record by the ld. Counsel for the appellant we are of the opinion that the issue involved herein is no more res integra....

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....uch a transaction to be that of export service is concerned. The latest adjudication in Barco Electronics Systems Pvt. Ltd. vs. CCE & ST, Noida - 2016 (45) STR 532 (Tri.-All.) is relied upon. Para 12 thereof reads as follows:- "12.As per the law explained by the C.B.E. & C., it is explicit the services provided by the appellant is to their foreign principal who have paid for such services....