2023 (9) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als, hence taken up together for hearing and disposal. 2. Brief facts of the case are that the appellant had entered into Marketing Service Agreement with M/s Sun Micro Systems Pvt. Ltd., Singapore on 01.7.1998 for the purpose of marketing/sales promotion, technical pre sales support services in India. Alleging that the services rendered by the appellant classifiable under 'Business Auxiliary Services' covered under Section 65(19) of the Finance Act, 1994 which is taxable w.e.f. 01.07.2003, and do not qualify to be an export service a show cause notice was issued to the appellant for the recovery of the service tax payable on the services rendered during the period from March, 2005 to December, 2007 (In Service Tax Appeal No.449 of 2009) a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ess India Pvt. Ltd. (Supra) the facts are that M/s Arcelor Mittal Stainless India Pvt. Ltd. is a wholly owned subsidiary of M/s Arcelor Mittal Stainless International, Paris. The Indian company was appointed as sub-agent by Arcelor France, a commission agent for steel mills situated outside India, for procuring sale orders for the products manufactured by these mills for customers across the world. Arcelor France does not have any office in India. The prospective customers in India is either approached by Arcelor India or a prospective customer contacts Arcelor India regarding stainless steel requirement, but in either scenario the request is forwarded by Arcelor India to the foreign steel mills with the technical requirements of the Indian....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtible foreign exchange. The service provided by Arcelor India is, therefore, delivered outside India and used outside India as is the requirement under the 2005 Export Rules prior to 01.03.2007 and Arcelor India provides services from India which are used outside India as is the requirement after 01.03.2007. It cannot, therefore, be doubted that Arcelor India provides "export of service" as contemplated under rule 3 of the 2005 Export Rules; and (ii) Arcelor France is an agent of the foreign steel mills and Arcelor India is its sub-agent. Arcelor India provides the necessary details of the customers in India to the foreign steel mills and, thereafter, the foreign steel mills and the Indian customers execute a contract for supply of the g....