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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 ..... t the applicant is engaged in business providing services in the capacity of a firm of Chartered Accountants. On the basis of scrutinising of the agreements entered between the applicant and the service recipients and after analysing some of the sample agreements, it was alleged that the applicant is engaged in the activity of Management Consultancy Service, therefore, applicant is liable to pay service tax thereon under the category of Management Consultancy Service. In these set of facts, a show cause notice was issued to the applicant to demand service tax on the services provided by them during the impugned period and consequently after adjudication the demand was confirmed alongwith interest and various penalties under the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 77 (Tri. - Bang.), therefore, they are not liable to pay service tax. With regard to the demand of Rs. 11,85,442/-, they submits that although the services have been provided to their foreign service recipient located outside India but the remuneration has not been received under in foreign convertible exchange but the said services have been provided by the applicant in the capacity of representational services for appearing on behalf of the service recipient before various Governmental Authorities as consultant, in India, the same are exempt by Notification No. 25/2006 dated 13/7/2006. In that circumstances, they are not required to pay service tax. To support his contention he relied on the decision of this Tribunal in their own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to their foreign service recipient located outside India but they have not received the remuneration in foreign convertible exchange, therefore, these services do not qualify under Export of Service Rules, but we take note of that, that these services have been rendered by the applicant as representational services on behalf of their client by appearing before the various Authorities to defend the service recipient. In that circumstances, the services rendered by the applicant prima facie squarely covered under the Notification No. 25/2006 dated 13/7/2006. In that circumstances, prima facie, the applicant is not liable to pay service tax of Rs. 11,85,442/-. 8. In view of the above discussion, the applicant has made out a case of com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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