2012 (6) TMI 192

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..... he amount is received by the appellant from an up country person and has to be treated as commission, the moment it is received from convertible foreign exchange, it goes out of the purview of service tax liability during the relevant period in question. We find that up to July 2004, any amount received, which is as a commission either in Indian rupees or in foreign exchange, was exempted from the .....

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..... ometime on the stay petition, we find that the appeal itself can be disposed of at this juncture as the issue involved lies in a narrow compass. Accordingly, after allowing the application for waiver of pre-deposit of amounts involved, we take up the appeal itself for final disposal. 4. Considered the submissions made by both sides and perused the record. 5. On perusal of record, we find t .....

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..... it goes out of the purview of service tax liability during the relevant period in question. We find that up to July 2004, any amount received, which is as a commission either in Indian rupees or in foreign exchange, was exempted from the levy of service tax. We find that the impugned order is not in consonance with the law and liable to be set-aside and we do so. 6. Impugned order is set-asid .....

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