No Service Tax on commission from foreign companies in convertible foreign exchange

Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi)

The appellant has not contended that it is not rendering a service under the category BAS. What is, however, contended by the appellant is that the services rendered by the appellant qualify as export of service under the 2005 Rules and, therefore, the appellant would not liable to pay service tax. According to the appellant, it is located in India and the service receiver i.e. foreign entities are located outside India and that the appellant received payment in

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