9911796707
TMI Blog2010 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ale proceeds were received by the Indian sellers - Received their commission from the overseas principal -This commission used to be received in foreign currency through banking channels at the appellant’s bank and, as advised by the appellant, the bank used to remit the amount in equivalent Indian currency in their account - The case of the Revenue as made out in the relevant show-cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 20-9-2010 - S/Shri P.G. Chacko, P. Karthikeyan, JJ REPRESENTED BY : Shri V. Raghuraman, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the short question arising for consideration today for the limited purpose of the stay application is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived commission in foreign currency in India and therefore, the service should be exempt from payment of service tax. It is the case made out by the appellant through Counsel today. In this connection, ld. Counsel has invited our attention to relevant documents like purchase orders, correspondence with their bankers etc. He has also relied on case law. Ld. Counsel has also pleaded limitation agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider in convertible foreign exchange. It is not in dispute that the service in question is provided in India and used outside India, which satisfied the main condition attached to exemption from payment of service tax on export of services. 2. After consideration of the submissions, we are of the view that the appellant has shown prima facie case against the impugned demand of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
