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TMI Blog2015 (1) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... the service has taken place outside India. Inasmuch as the consideration is received in convertible foreign exchange, the twin conditions of export, namely the service should be rendered from India and delivered outside India and the payment should be received in convertible foreign exchange are satisfied. Therefore, the activity undertaken by the appellant prima facie, is covered by the provisions of Export of Service Rules, 2005. The decisions of this Tribunal in the case of Paul Merchants case cited [2012 (12) TMI 424 - CESTAT, DELHI (LB)], clearly support the case of the appellant. Thus, the appellant has made out a strong prima facie case for grant of stay. -Unconditional waiver from pre deposit of the dues- Stay granted. - Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1,27,72,345/-. The department was of the view that the service rendered by the appellant is taxable in India. Accordingly, a show cause notice dated 18/02/2011 was issued demanding service tax amounting to ₹ 15,63,336/- along with interest and proposing penal action. The notice was adjudicated vide order dated 21/03/2012 wherein the proposals were confirmed. In appeal, the impugned order was passed upholding the adjudicating authority's views. 3.1 The learned counsel submits that the appellant has rendered the services to a client situated abroad and has received commission in convertible foreign exchange and, therefore, the said activity, which comes under the taxable category of 'business auxiliary service', w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Revenue reiterates the findings of the lower appellate authority and relies on the Circular No. 141/10/2011-TRU dated 13/05/2011 wherein the CBEC has apparently clarified that when services are rendered in India they cannot be construed as exports. However, he fairly submits that in Paul Merchants case as also in several other cases cited by the learned counsel for the appellant, the decisions are against the Revenue. 5. We have carefully considered the submissions made by both the sides. 5.1 In the present case, the appellant has undertaken business promotion of the principal situated abroad. Therefore, the benefit of the service accrues to the client situated abroad. The place of provision of service is where the service recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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