Liability to pay service tax for services provided to a foreign entity. The appellant argued that their...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold limit, and they were not required to pay service tax. The adjudicating authority partially dropped the demand but confirmed the service tax demand along with interest and penalty. The tribunal held that for 'Business Auxiliary Services' or 'Business Support Services,' if the services are provided to an entity abroad and the consideration is received in convertible foreign exchange, they are exempted from service tax as per the Export of Services Rules 2005 and Board Circular. Since these conditions were met in the present case, the confirmed demand was set aside. Regarding 'Erect..... .....

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