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2010 (9) TMI 545 - AT - Service TaxWaiver of pre-deposit - Export of services - Appellant was working as an agent, during the period of dispute, for an overseas company - Their job was to gather purchase orders from their principal, to place the same on Indian exporters, and ensure that the sale proceeds were received by the Indian sellers - Received their commission from the overseas principal -This commission used to be received in foreign currency through banking channels at the appellant’s bank and, as advised by the appellant, the bank used to remit the amount in equivalent Indian currency in their account - The case of the Revenue as made out in the relevant show-cause notices and the impugned order is that what was received by the appellant by way of commission for the aforesaid service was in Indian currency and therefore they would not be entitled to the benefit of exemption from payment of service tax under the relevant condition under Rule 3(2)(b) of the Export of Service Rules, 2005. Held that: the appellant has shown prima facie case against the impugned demand of service tax and connected penalties - The modus operandi of the appellant appears to have been disclosed honestly to the Department in that letter - Prima facie, it was not open to the Department to invoke the extended period of limitation on the ground of alleged suppression of facts by them - Hence , there will be waiver of pre-deposit and stay of recovery
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