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2014 (8) TMI 890 - AT - Service TaxBusiness Auxiliary Service - Export of services - services provided to overseas entity - conducting seminars / presentations / International talk tours / meetings / conferences for dermatologists, retailers and hospitals to educate them about the efficacy of pharmaceutical products - Held that:- appellants plea is that since the BAS provided falls within the ambit of Rule 3 (3) of the Export of Service Rules, 2005 and the consideration for rendition of the service was received in convertible foreign exchange activity, the same is excluded from liability to tax. The primary authority rejected this contention and confirmed service tax demand of ₹ 44,64,810/- apart from interest and penalties under Sections 77 and 78 of the Act, for the whole of the period in issue - assessee is entitled to exempt from the tax for the services provided after 27.2.2010 and directed re-computation of the demand and penalty under Section 78 accordingly - Following decision of Paul Merchants Ltd. vs. C.C.E. , Chandigarh reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)], decided in favour of assessee.
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