2008 (10) TMI 43

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....for the respondent.  [Order per S. S. Kang, Vice President] - Heard both sides. The revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that the service tax is not leviable in the present case as the service was not provided inside India. 2. The contention of the revenue is that the respondent is receiving the service....

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....e find that the respondents are paying commission to foreign based commission agents in respect of goods being exported. The foreign based commission agent is booking order on behalf of the appellant and goods were supplied from India. We find ratio of the Hindustan Zinc Ltd. is fully applicable on the facts of the case, the Tribunal held that taxable service provided by non-resident from outside ....