2015 (10) TMI 2735

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....ellants JUDGEMENT Per : P.S. Pruthi This appeal arises from Order-in-Original dated 8/12/2010 passed by the Commissioner of Service Tax, Mumbai-II, dropping the demand against respondent for the April, 2008 to March, 2009. 2. During the audit of the appellant s record, it was notice that they are receiving commission from the foreign based principals for promotion of Sales of production, initi....

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.... the services provided, he has came to the conclusion that both conditions of Export of Services are satisfied. He has also relied on clarification issued by the Ministry vide Circular No. 111/5 /2009-ST dated 24/2/2009. The said circular clarifies at Sr. No. (iii) that taxable services shall be treated as Export of Services if Indian agents who undertake marketing in India of goods of a foreign s....