9911796707
TMI Blog2013 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is filed by the appellant M/s. TAM Media Research Pvt. Ltd. against confirmation of a demand of Rs.11,58,043/-. An amount of Rs.23,064/- already paid is appropriated towards the above confirmed demand. Another demand of Rs.41,732/- is confirmed, which is relating to reversal of cenvat credit of service tax. In addition, penalties under Sections 75 and 76 have also been imposed. The second ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Notification 21/2003-ST dated 20.11.2003. The dispute is only for the intervening period. The fact that the results of such market survey were being sent abroad and the amount was being received under the convertible foreign exchange is also not disputed. 3. The Revenue's case is that the whole of the service has been provided in India and just because the results of the service h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that Notification 6/99-ST dated 9.4.1999 was rescinded on 1.3.2003 and it was their duty to pay the tax thereafter. 6. We have gone through the records of the case. We find that there are no disputes on the facts, i.e. the appellant is providing market research service, the results of the same are being sent abroad and the consideration for the same is being received in convertible forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge or not. 2. In this regard various representation have been received by the Board raising apprehension that because of the withdrawal of the notification no. 6/99, export of service would be affected as it would be costlier in the international markets. 3. The Board has examined the issue. In this connection I am directed to clarify that the Service Tax is destinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai reported in 2011 (24) STR 60. The other issue involved in the said appeal is relating to credit of Rs. 41,732/-. The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, we do not find anything wrong in taking credit just because the invoices are in the name of branch offices. The appeal on this count is allowed. Since we have allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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