2013 (11) TMI 646

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..... adjudication order ensued. – Held that:- An identical issue was decided by the full Bench of this Tribunal in Paul Merchants Ltd. vs. CCE [2012 (12) TMI 424 - CESTAT, DELHI (LB)] which concluded that the fact that the goods and services of the foreign entities are disbursed in India would not render dis-apply the beneficient provisions of the Export of Services Rules, 2005. - Prima facie issue co .....

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..... so to Section 73(1) of the Act; and directed recovery of interest and penalty equivalent to service tax assessed, as specified. 3. The petitioner / appellant provided Business Auxiliary Service to overseas entities and received convertible foreign exchange as remuneration, for the promotion of goods and services of the foreign entities in India. Since the destination of the goods and services of .....

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