1. This appeal has been filed against the Order-in-Appeal No. 44/2007-ST, dated 31-8-2007 passed by the Commissioner of Central Excise (Appeals-II), Bangalore.

2. Shri T. Gunasekaran, the learned Advocate, appeared on behalf of the appellants and Shri T.C. Raja Das, the learned SDR, for the revenue.

3. I heard both sides.

4. The appellants filed a refund claim with the Department to the tune of Rs. 9,87,235 on the ground that the services rendered by them amounts to Export of services in terms of rule 3(2) of the Export of Services Rules, 2005 and, therefore, they are entitled for the refund of the Service Tax already paid by them. The learned Advocate stated that the appellants actually book orders for their Principal in USA/UK/other countries. The orders are booked in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. It was urged that the service which is rendered by the appellant amounts to Business Auxiliary Service. However, the service is provided from India and used outside India. Further, the p