2009 (1) TMI 221

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....llant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- Heard both sides on stay petition. 2. The applicant is a company registered in India and is a subsidiary of M/s. GAP International Sourcing Inc., who are prominent retailer in U.S.A. and other countries. The applicant entered into "Service and Support Agreement" under which they render varying se....

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.... or rejecting the vendors, choosing the various logistic providers. She draws our attention to the finding of the Commissioner that the recipient of services is located outside India and that the payments for the services have been received in foreign exchange from the said recipient. However, she contests the finding of the Commissioner that the services were not delivered outside India and that ....

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.... are based outside India. Admittedly, they do not have any office in India. The applicant has undertaken several activities in India but the feed-back or the reports appear to have been submitted by them to the parent company and the same may constitute the actual rendering of services. The fact that the Indian based company has received payment in foreign exchange, prima facie, supports the claim....