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TMI Blog2010 (7) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is that the amount so charged does not alter the nature of transaction, in all eventuality, it is for the sale of stamping and lamination – Held that: - payment has been received in convertible foreign exchange will not be liable to service tax, is prima facie, in favour of the appellant - limitation of time is concerned, the show-cause notice is undisputedly issued on11-4-2007and the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmarily disposed of. 2. The appellant are engaged in the manufacture of parts of electric motors and transformers. Proceeding was initiated against the appellant on the ground that they were also providing taxable service of Consulting Engineering . A demand of service tax of Rs. 2,21,669/- was raised against them and there was a proposal of demanding interest and for imposition of penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mping and lamination. 4. So far as the demand of service tax of Rs. 9,947/- is concerned the contention of the appellant is that they have received the payment in convertible foreign exchange. Therefore, they will not be liable to pay service tax which is in accordance with the Export of Service Rules, 2005 which became effective from15-3-2005. Learned Counsel for the appellant drawn my attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of stamping and lamination, I find that the appellant has been able to make out a prima facie case in their favour. Similarly, the contention where the payment has been received in convertible foreign exchange will not be liable to service tax, is prima facie, in favour of the appellant. So far as the question of limitation of time is concerned, the show-cause notice is undisputedly issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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