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2013 (3) TMI 334 - CESTAT AHMEDABADPre-deposit of Service tax and Penalty - Short payment of Service Tax - Declared less value shown in their Profit & Loss periodical ST-3 returns - Differential Duty with interest - Export of service - Held that:- It is seen that the appellants had produced documentary evidences showing services provided to foreign company and receiving the payment in foreign currency. - Admittedly, the commission earned on foreign services is not liable to Service Tax, as held by Board’s Circular No. 111/5/2009-S.T., dated 24-2-2009. Commissioner (Appeals)’s reasoning that the commission has not been separately shown in Profit & Loss account, cannot be held to be a valid reason to reject the appellant’s plea of the commission having been earned from the services provided by them to a foreign client. - Demand set aside - Decided in favor of assessee.
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