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2013 (5) TMI 479 - CESTAT BANGALOREStay - Business Auxiliary Service’ (BAS) - export - exemption Notification No. 21/2003-S.T., dated 20-11-2003 - service recipient is located abroad with no office in India. - held that:- It is not in dispute that the appellant was rendering ‘Business Auxiliary Service’. It appears from the record that the commission was collected by the appellant from the foreign company. This realisation was noted in the show-cause notice and in the Commissioner’s order. The Chartered Accountant’s certificate now produced by the appellant prima facie shows that the commission was realised in convertible foreign exchange and no part of it was repatriated by them. - prima facie case in favor of assessee - stay granted.
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