2013 (10) TMI 43

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..... 13 - Mr. Justice G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Djeeraj Srivastava, Advocate For the Respondents : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: The impugned adjudication order dated 31.1.2013 passed by the Commissioner, Service Tax, New Delhi has assessed the petitioner/appellant to the specified quantum of service tax, interest and pe .....

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..... n exchange. The receipt of payments in convertible foreign exchange is not disputed. What is disputed and found against the petitioner by the adjudicating authority however is that services provided were not used outside India but were used within the Indian territory, since the petitioner was allegedly engaged in maintaining stock of spare parts of the Singapore company for servicing local custom .....

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