TaxTMI 
TaxTMI 
2025 (6) TMI 2134
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....tax on export of business auxiliary services on the premise that the services were rendered in India. 2. The Appellant is engaged in installation and commissioning of telecommunication equipment on behalf of M/s Tellabs Groups of Company World Wide and for their customer in India and are registered with service tax Department. During audit, it is observed that the Appellant had entered into agreement with M/s Tellabs International, USA for providing marketing/sales promotion of the product crutch of the USA firm and other pre and post customer services which are classifiable under the category of business auxiliary service. Payment was received in convertible foreign exchange. Since the activity is performed in India, alleging that it is....
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....9 based on which appellant claimed exemption stood withdrawn and Appellant is liable for service tax from 1.7.2003 to 19.11.2003. It is also held that since the services were rendered in India, Appellant is not eligible for exemption under 'Export of Service' Rules, as claimed by the Party. 4. In this regard it is submitted that the agreement entered by the Appellant with overseas entity on 01.09.1999 where as per the Article 1, "Marketing/Sale Promotion" shall refer to the generally understood marketing and business development activity, including release of advertisement in all forms of media including showing of exhibits at seminars, exhibitions, trade journals and industrial fairs. The "services" shall mean and include servic....
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.... Ltd. [2009 (237) E.L.T. A102 (S.C.)] vii. Kirloskar Power Equipments Ltd. V/s CCE Pune [2010 (17) S.T.R. 377] (Tri. -Mumbai) viii. ETA Engineering Ltd. V/s CCE, Chennai [2004 (174) E.L.T. 19] (Tri. - LB) 5. As regarding the claim of CENVAT credit, the Learned Chartered Accountant (CA) submits that as evident from the impugned order, the allegation against the ineligible CENVAT credit was raised by the Audit party, it was accepted and paid before issue of show cause notice. However inspite of considering the same, the Adjudication authority proceed with imposing penalty on the Appellant. The Learned Chartered Accountant (CA) further submits that the issue is squarely covered by the decision of this Tribunal in the matte....
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.... the assessee received consideration in foreign exchange, the impugned services continued to be exempt during the period 1-3-2003 to 20-112003. As for the period 15-3-2005 to 30-11-2006, the recipient of the impugned services involved was located outside India. As per Circular No. 111/5/09-S.T., dated 24-2-2009 clarifying the scope of Export of Services Rules, 2005, inter alia, BAS provided to a recipient located outside India was services exported in terms of sub-rule (1) of Rule 3 of Export of Services Rules, 2005. In ABS India Ltd. v. Commissioner of Service Tax, Bangalore 2009 (13) S.T.R. 65 (Tri.-Bang) relied on by the appellant, the Tribunal held that booking of orders for sale of goods manufactured by the subsidiary of the appellant ....