9911796707
TMI Blog2012 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultancy Services". The impugned demand was confirmed against the appellant in adjudication of a show-cause notice which was issued on 8-6-2009 by invoking extended period of limitation. Service tax and education cess amounting to Rs. 28,00,000/- is part of the above demand and the same is in respect of Product Technology Support fee (referred to as registration fee in the show-cause notice) which was received by the appellant from seed growers during the above period. This amount of Rs. 28,00,000/- has since been paid by the appellant and a copy of the relevant ST-3 return is being filed. In this scenario, the prayer for waiver of pre-deposit and stay of recovery is pressed only in relation to an amount of Rs. 3.49 crores demanded as ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India by making use of their own personnel and labourers, that the R&D results were transmitted to the German Company and the consideration for these services was received in foreign currency. It is submitted that, on these facts, the appellant was exporting the services out of India and hence did not have the liability to pay service tax by virtue of the exemption available under the Export of Services Rules 2005. In this connection, the learned counsel relies on a decision of this Bench viz Mapal India Pvt. Ltd. v. CCE, Bangalore [2011 (22) S.T.R. 454 (Tri.-Bang.)] wherein, on the facts of that case, certain services delivered by the assessee to a company located abroad were held to have been utilized abroad as the beneficiary was a forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Development services rendered by the appellant to the German company, which have been classified by the adjudicating authority under the Head "Scientific and Technical Consultancy Services". On a perusal of the relevant agreement, we note that the appellant was engaged in the Breeding and Development, in India, of the crop seeds received from the German Company and supplying the results to the said company, for which the appellant was receiving consideration in foreign currency. Prima facie, this activity involves export of services, and therefore the appellant was not liable to pay service tax by virtue of the exemption available to export of services under the Export of Services Rules 2005. It may be true that the technology owned by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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