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2010 (4) TMI 675 - CESTAT, MUMBAIWaiver of pre-deposit - demand of service tax - the appellant was to be paid by the JVC a fee at the rate of 2 per cent of the total annual net sales turnover of the JVC under a separate technical assistance and management backup agreement. It appears, such technical assistance and management backup agreement was also concluded between the appellant and the JVC and, thereunder, the above fee was received by the appellant from the JVC for the technical assistance provided by the former to the latter. The fee so collected by the appellant from the JVC is a part of the taxable value on which the Commissioner, as revisional authority, has assessed and demanded service tax. consulting engineers’ service - the appellant received from the foreign company an amount of US$ 10 lakhs as consideration for transfer of technical know-how for operating a pharmaceutical manufacturing plant in Dubai - the appellant also received separate consideration at the rate of 0.5 per cent of the Net Invoice Price of products sold within the territory of the Gulf Co-operation Council, from M/s. Global Pharma. These amounts collected by the appellant from M/s. Global Pharma have also been subjected to levy of service tax. Export of service, which was exempt from payment of service tax under Notification No. 55/98-ST, as amended by notification dated 6-10-2009 - contention was raised in the very reply to the SCN but the same was not considered by the learned Commissioner - service should be shown to have been rendered abroad (outside India) so as to qualify as export of service and consequential exemption – order set aside and allow this appeal by way of remand to the original authority with a direction to it to pass fresh order of adjudication
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