Page 122 - GSTL_2nd July 2020 _Vol 38_Part 1

40 GST LAW TIMES [ Vol. 38
having been made in his own Registration No. In the absence of any dispute to
the fact of payment of Service Tax, further confirmation of the same by the im-
pugned order of the Commissioner (Appeals) cannot be appreciated. According-
ly, I set aside the impugned order and restore the order of the original adjudicat-
ing authority and allow the appeal with consequential relief to the appellant.
(Order pronounced in the open Court on 20-9-2019)

_______

2020 (38) G.S.T.L. 40 (Tri. - Mumbai)

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
[COURT NO. IV]
Shri Ajay Sharma, Member (J)
IMPORT EXPRESS INDIA PVT. LTD.
Versus
COMMR. OF CGST, MUMBAI CENTRAL
Final Order No. A/87580/2018-WZB, dated 10-10-2018 in Appeal
No. ST/86872/2018
Refund - Export of services - Exemption - Business Auxiliary Services -
Commission deducted by assessee in INRs from entire amount received from
local customers of the Parent Company - Procedure of retaining the service
charge/commission amount and only remitting the remaining portion of the
proceeds in foreign exchange to be necessarily treated as saving of foreign ex-
change and by implication is akin to receipt of monies in convertible foreign
exchange - Consequently, appellant entitled to refund - Section 65(105)(zzb) of
Finance Act, 1994 and Rule 3(2) of Export of Services Rules, 2005. [paras 6, 8]
Appeal allowed
CASES CITED
Arafaath Travels Pvt. Ltd. v. Commissioner — 2017 (7) G.S.T.L. 437 (Tribunal) — Relied on . [Paras 4, 8]
J.B. Boda & Co. Pvt. Ltd. v. CBDT — 2002-TIOL-2578-SC-IT — Relied on ................................... [Paras 6, 8]
National Engg. Industries Ltd. v. Commissioner
— 2008 (11) S.T.R. 156 (Tribunal) — Relied on ....................................................................... [Paras 4, 8]
Pam Pharma. & Allied Machinery Co. Pvt. Ltd. v. Commissioner
— 2015 (37) S.T.R. 958 (Tribunal) — Referred ............................................................................. [Para 4]
REPRESENTED BY : Shri Rajiv Luthia, Chartered Accountant, for the
Appellant.
Shri O.M. Shivdikar, Assistant Commissioner (AR),
for the Respondent.
[Order]. - The instant appeal has been filed from the Order-in-Appeal
No. CD/TR(Appeal)/MC/43/2017-18, dated 20th February, 2018.
2. The appellant herein is 100% subsidiary of SHOP YOUR WORLD
PTE LTD, SINGAPORE (hereinafter referred as “Parent Company”). The Parent
Company sells their products to their customers in India. A Service Agreement
dated 18th August, 2010 was entered into between the appellant and its Parent
GST LAW TIMES  2nd July 2020  122