M/S Saral Wire Craft Pvt. Ltd vs Commissioner Customs, Central Excise & ... on 20 July, 2015
32. Another aspect of the exports made by any concern is non-levy of
service tax. The Hon'ble High Court of Madras in Suprasesh General
Insurance Services & Brokers (P.) Ltd. Vs. Commissioner of Service Tax
(supra) while deciding the case of assessee observed that where the assessee
a reinsurance broker, had arranged the reinsurance for Indian insurance from
foreign reinsurers through foreign brokers while paying reinsurance premium,
the Indian insurance deducted brokerage commission payable to the brokers
and part thereof was paid to the assessee; whether the assessee was liable to
pay the service tax thereon on services provided to foreign company located
outside India. The case of the assessee was that it was export of service and
27
ITA No.411/PUN/2014
Dover India Pvt. Ltd.