Order Date – 05 June 2024

Parties: J M Huber India P Limited Vs Commissioner of Central Excise & ST, Vadodara-ii

Facts –

• The Appellant, J M Huber India P Limited, had, under the agreement with the company situated outside India, provided different services to assist them in sales of their products. Against providing such services, the appellant receive commission in convertible foreign exchange.
• It was alleged that since the appellant’s activity is of Sales Promotion in India even though the recipient is located outside India, the service was provided within India, therefore it is taxable.

Issue –

• Whether the services related to sales promotion of goods in India provided to the recipients located outside India are export of service or not?

Order –

• The Tribunal observed that the very identical case on the same issue, in the appellant’s own case, for the different period has been decided in favour of the appellant and hence the activity is not liable to service tax. The case of the appellant is also supported by catena of judgments cited by learned Counsel. Accordingly, the issue in no longer res-integra. 
• Hence the impugned order is set-aside, appeal is allowed.