ORDER

M.S. Sanklecha, J. - This appeal under Section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise Act, 1944, challenges the order dated 3rd March, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

2. Revenue urges the following questions of law, for our consideration :-

"(a) Whether on the facts and circumstances of the case and in law, was the Tribunal justified in holding that the services provided by the respondent herein qualify as export of service under the provisions of Export of Services Rules, 200.

(b) Whether on the facts and circumstances of the case and in law, the Tribunal is right in holding that the respondent is not liable to pay Service Tax when the services are consumed in India and not at place outside India?

3. The respondent is registered under the category of ''Business Auxiliary Services'' as defined under Section 65(19) under the Act. It is engaged in the business of promoting/selling medical equipments and also rendering after sales services like installation, commissioning, etc. in India to a foreign party. The foreign party in turn pays commission to the respondent for service render