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2011 (1) TMI 649 - AT - Service TaxPenalty u/s 76 - Service provided outside India i.e. in Nepal - Business auxiliary services - Export of service Rules, 2005 provides for exemption of service exported subject to the condition that the, payment for such service is received by the service provider in convertible foreign exchange - Hence, the assessee agrees that the payment has been received in Indian currency - prima facie state, we are of view that the applicant has not been able to make out a good case so as to dispense with pre-deposit of the entire dues - Decided against the assessee.
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