Tribunal Rules Sub-Agent's Services as 'Export of Service', Exempting Them from Service Tax Under Export of Service Rules 2005.

The case involves a legal dispute regarding the service tax liability of a company, referred to as the appellant, acting as a sub-agent for its parent company based in France. The appellant facilitated procurement of sale orders for products manufactured by steel mills outside India and contended that the commissions received qualified as 'export of service' under the Export of Service Rules 2005, thus exempt from service tax. The Tribunal examined precedents and emphasized the destination-based consumption tax principle, concluding that the services provided qualified as 'export of service' and were exempt from service tax, clarifying obligations for multinational companies in India.