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2015 (1) TMI 547 - AT - Service TaxWaiver of pre deposit - Penalty u/s 76, 77 & 78 - appellant has rendered the services to a client situated abroad and has received commission in convertible foreign exchange - export of service in terms of Rule 3(1)(iii) of the Export of Service Rules, 2005 - Held that:- Appellant has undertaken business promotion of the principal situated abroad. Therefore, the benefit of the service accrues to the client situated abroad. The place of provision of service is where the service recipient is situated. In the present case, since service recipient is situated abroad, the delivery of the service has taken place outside India. Inasmuch as the consideration is received in convertible foreign exchange, the twin conditions of export, namely the service should be rendered from India and delivered outside India and the payment should be received in convertible foreign exchange are satisfied. Therefore, the activity undertaken by the appellant prima facie, is covered by the provisions of Export of Service Rules, 2005. The decisions of this Tribunal in the case of Paul Merchants case cited [2012 (12) TMI 424 - CESTAT, DELHI (LB)], clearly support the case of the appellant. Thus, the appellant has made out a strong prima facie case for grant of stay. -Unconditional waiver from pre deposit of the dues- Stay granted.
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