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TMI Blog2016 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... licant as representational services on behalf of their client by appearing before the various Authorities to defend the service recipient. Therefore, it covers under the Notification No. 25/2006, dated 13.07.2006 and the applicant is not liable to pay service tax. The pre-deposit is waived of. - Service Tax Stay Application No. 54463 of 2014 in Appeal No. 53972 of 2014 - Stay Order No. 50098/2016 - Dated:- 1-3-2016 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Gajendra Maheshwari and Ms. Swati Thapa, Advocates For the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER PER. ASHOK JINDAL :- A service tax demand of ₹ 3,26,35,901 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seeking waiver of pre-deposit at this stage. 3. The learned Counsel appearing for the applicant submits that the services rendered by the applicant in the capacity of a profession of Chartered Accountant and the services rendered by Chartered Accountant are advisory in nature, therefore, they are not liable to pay service tax. In alternate, it is the submission of the learned Counsel that if the services are to be classified under Management Consultancy Service, in that circumstances also, the demand of ₹ 3,14,50,459/- is not sustainable as the recipient of services were located outside India who received services from the applicant and the remuneration was received in foreign convertible exchange. Therefore, the services rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, he submits that applicant be put to certain terms for entertaining the appeal. 5. Heard the parties considered their submissions. 6. We find that in this case, a demand of service tax has been confirmed to the tune of ₹ 3,26,35,901/- under the category of Management Consultancy Service. As contended by the learned Counsel for the applicant that a demand of ₹ 3,14,50,459/- pertains to export of service for which the applicant has filed F.I.R.C.s and same has not been disputed in the show cause notice and never verified by the Adjudicating Authority. In that circumstances, prima facie, we are of the view that demand of ₹ 3,14,50,459/- covers under the export of service. Therefore, on that ground, the applicant has m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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