2022 (11) TMI 1491

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....ellant. 1.1 The brief facts of the case are that the appellant was issued a show cause notice dated 28.09.2010 wherein, it was contended that the appellant have received commission from various companies of foreign for providing services in India, the said commission was earned by them for supply of material of foreign parties (including its principal abroad) i.e. service provided towards coordinating the customers in India with the overseas suppliers. The case of the department is that the appellant have provided the services of Commission Agent which is considered as 'Business Auxiliary Service' and the same is taxable with effect from 09.07.2004. It was further contended that the said services were rendered in India hence, it shall not ....

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....D.- 2010 (20) S.T.R. 66 (Tri.-Bang.) * KSH INTERNATIONAL PVT. LTD.- 2010 (18) S.T.R. 404 (Tri.-Mumbai) * BLUE STAR LTD.- 2008 (11) S.T.R. 23 (Tri.-Bang.) 03. Shri Rajesh K Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the fact is not under dispute that the appellant have provided sales promotion and marketing service in India for sale of the goods supplied by the foreign based companies and the service recipient is those foreign based companies and the payment is received in convertible foreign currency. The contention of the revenue is that since the serv....