2024 (1) TMI 775

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.... companies on the basis of which the Indian Companies were directly placing their purchase orders to the foreign companies. The case of the department is that the appellant had provided the service in India and the service receiver is also situated in India. Therefore, the said amount/ Income received by the appellant is liable to service tax under the category of Business Auxiliary Service. Accordingly, show cause notice dated 01.02.2012 was issued. The Adjudicating Authority i.e. the Commissioner of Central Excise, Customs and Service Tax-Vadodara -I after considering the detailed submission of the respondent dropped the proceeding initiated vide the said show cause notice. Therefore, the present appeal filed by the revenue. 2. Shri Raje....

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....vided to foreign companies is clearly an export of service. Hence, the impugned order is legal and proper which deserves to be upheld. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Adjudicating Authority has held that the service provided by the appellant is export of service relying on the decision in the case of Blue Star Ltd - 2008 (3) TMI 32 - CESTAT Bangalore and the same was upheld by the Hon'ble Bombay High Court reported at CST, Mumbai - VI vs. Blue Star Ltd - 2018 (9) GSTL 1421 (Bom.). On perusal of the fact of the Blue Star Ltd it is observed that the fact in that case and fact of the present case are absolutely identical. Therefore, the Adjudicating Authority has righ....