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 Arcel

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