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TMI Blog2014 (8) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- appellants plea is that since the BAS provided falls within the ambit of Rule 3 (3) of the Export of Service Rules, 2005 and the consideration for rendition of the service was received in convertible foreign exchange activity, the same is excluded from liability to tax. The primary authority rejected this contention and confirmed service tax demand of ₹ 44,64,810/- apart from int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi. The Commissioner (Appeals) partly allowed the assessees appeal and granted relief to the extent of exports made by the assessee from March 2010 onwards and further ordered that penalty imposed under Section 78 of the Finance Act, 1994 should be scaled down to the extent of service tax payable in terms of the appellate order; and directed the competent authority to re-compute the quantum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products of M/s Leo Pharma; collected data regarding products; developed action plans/marketing strategies/communication strategies to enable competitive positioning of M/s Leo Pharma products in the territory; structured business plans and distributed gifts/promotional samples to Doctors. According to Revenue the services were provided to the overseas entity by the appellant for promoting the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputation of the demand and penalty under Section 78 accodinlgy. 5. We notice that this very issue stands concluded against the Revenue and in favour of assessee/appellant by the judgment of the Larger Bench of this Tribunal in Paul Merchants Ltd. vs. C.C.E. , Chandigarh reported in 2013 (29) STR 257 (Tri-Delhi) A.R. for Revenue does not dispute this position. 6. In the circumstances, at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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