CCE Vs. JINDAL STEEL AND POWER LTD.

JUDGEMENT

(1.) COMMON issue involved in these appeals, therefore, are being taken up together.

(2.) THE Appeal No. ST/734/07 is filed by the Revenue whereby the demand in respect of Service Tax was dropped on the ground that the service of commission agent who is outside India was availed prior to 18.4.06. The second Appeal No. 735/2007 is also filed by the Revenue against the order -in -appeal passed by the Commissioner (Appeals) whereby consequential refund has been allowed.

(3.) THE main contention of the Revenue is that the service of Foreign Based Commission Agent rendered prior to 18.4.2006 is taxable under category of 'business auxiliary services' which includes commission agent. The Revenue relied upon Rule 2(1)(d)(iv) of Service Tax Rules which provides that in relation to any taxable service provided by a person who is non -resident or is from outside India, does not have any funds in India, the person receiving taxable service in India is liable for paying Service Tax.