Case Law Details
IBM India Private Limited Vs C.C.E. & S.T.-Bangalore-ltu (CESTAT Bangalore)
Admittedly the appellants are providing the services to their foreign company situated outside India and their parent company does not have any commercial or industrial establishment or any office in India and the services by appellant are provided in relation to provision of service recipient i.e. IBM WTC. Further we find that the appellant satisfied all the conditions that are required under the Export of Service Rules, 2005. Further we find that there is no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export of service. The rules only provide that recipient of service should be situated outside India and thus specifically acknowledges that export of service can be provided in India. Further the sales commission was received in India in freely convertible foreign currencies. Therefore the appellants have fulfilled all the conditions of export of services as provided under Rule 3(1)(iii) of Export of Service rules.
FULL TEXT OF THE CESTAT BANGALORE ORDER
Appellants have filed these two appeals against the impugned orders dt. 15/12/2008 passed by the Commissioner whereby the Commissioner has confirmed the demands along with interest and imposed penalties under Sections 76 and 78. Since the issue involved in both the appeals is identical, both the appeals are being disposed of by this common order. Details of the appeals are given below:-
