Provision of service by commission agent to foreign principals is export of service

Arcelor Mittal Stainless (I) P Ltd Vs Commissioner Service Tax (CESTAT Mumbai) CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service’ as contemplated under rule 3 of the 2005 Export Rules. Facts- M/s. Arcelor Mittal Stainless International India Pvt. Ltd., the appellant, is a wholly-owned subsidiary of Arcelor Mittal Stainless International, Paris, France. It was appointed as a sub-agent by Arcelor France, a commission agent for steel mills situated outside India, for procuring sale orders for the products manufactur...