2012 (6) TMI 455

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..... lant is supported by Board's circular and Rule 3(1)(iii) read with Rule 4 of the Export of Service Rules, 2005. Waiver of pre-deposit granted. - ST/Stay/604/2011, ST/955/2011 - - - Dated:- 11-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Shri N Anand, Adv. For Respondent: Shri Ganesh Haavanur, SDR STAY ORDER NO.969/2011 Per: P G Chacko: This application seeks waiver .....

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..... surviving demand of Service Tax of Rs.9,22,102/- and the penalties associated therewith. 2. We have heard both sides and considered their submissions. 3. The case of the appellant is that the service in question was exported inasmuch as the service recipient was located outside India with no office in India and consideration for the service was received in convertible foreign exchange. On this .....

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..... by the appellant. It is not in dispute that Business Auxiliary Service was provided by the appellant to a foreign company. The only objection raised by the department is with reference to the fact that the foreign company exported goods to India as per purchase orders canvassed in India by the appellant and transmitted abroad and, therefore, the service should be held to have been received in Indi .....

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