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2012 (11) TMI 250 - AT - Service TaxDemand under the Head Scientific and Technical Consultancy Services - extended period of limitation – Held that:- Appellant was engaged in the Breeding and Development, in India, of the crop seeds received from the German Company and supplying the results to the said company, for which the appellant was receiving consideration in foreign currency - activity involves export of services, and therefore the appellant was not liable to pay service tax by virtue of the exemption available to export of services under the Export of Services Rules 2005 - technology owned by the German company might have been imported by the appellant into India, but that was an independent transaction - appellant paid Service tax on the royalty connected with the import of the technology in the reverse charge mechanism - stay granted
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