2024 (6) TMI 346

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....t in terms of the export of service Rules, 2005 and Rule 6A of the Service Tax Rules, 1994. 2. During the period 2010-11 to 2012-13, the appellant had, under the agreement with the company situated outside India, provided different services to assist them in sales of their products such as to provide information regarding prospective buyers, to provide market information, competitors movement, to visit the customers for promoting the product, to follow competitor's activities, to collect import/export statistics of the product in appellant's territory and shares this information with the principals and such other services. Against providing such services, the appellant receive commission in convertible foreign exchange. 3. The....

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.... India Pvt. Limited -2018 (12) GSTL 66 (Tri.- Mumbai) (j) Pulcra Chemicals (India) Pvt. Ltd.-2015 (39) STR 700 (Tri.- Mumbai) (k) Wartsila India Limited - 2019 (24) G.S.T.L. 547 (Bom.) (l) Citi Bank N.A.- 2018 (18) G.S.T.L. 580 (Bom.) (m) Life Care Medical Systems- 2018 (18) G.S.T.L. 587 (Bom.) (n) A.T.E. Enterprises Pvt. Ltd. 2018 (8) G.S.T.L. 123 (Bom.) (o) Nizam Sugar Factory V/s CCE - 2006 (197) ELT 465 (SC) 5. Hefurther submits that the show cause notice dated 27.03.2014 was issued for the period 2010-11 to 2012-13 invoking extended period. This show cause notice is issued for the subsequent period as for the earlier period also show cause notice for the same issue was issued. It....

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....the service is taxable. We find that despite the fact that the service was provided in India but the service recipient is admittedly located outside India. The service of the appellant falls under sub-clause (zzb). As per Rule 3 of 'Export of Service' Rules, 2005 in respect of service falling under sub-clause (zzb), the same falls under clause (iii) of Rule 3(1) according to which the only condition to qualify the service as export of service, it provides that the service is required only in relation to business or commerce be provision of such service to recipient located outside India and when provided otherwise be provision of such service to a recipient located outside India at the time of provision of such service. In addition to this,....