Service of procuring export order for assessee cannot be termed as FTS

Rajinder Kumar Aggarwal (HUF) Vs DCIT (ITAT Delhi)

Facts- Assessee appointed M/s. ACE as its agent for procuring export orders in France. Assessee debited a sum of INR 1,16,99,172 as commission paid on export sales. However, no tax was deducted by the assessee on the said payment.

Conclusion- The assessee has made agreement with M/s. ACE every year, though scope of the services remained same. The Learned DR could not bring before us any evidence as regard to change of scope of service

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