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2018 (5) TMI 720 - AT - Service TaxExport of services - certain services carried out for their foreign principals in India - Held that: - it is seen from the record that the consideration for such services were received from the foreign principal in foreign exchange - the activities are to be considered as export of services and hence no service tax is liable to be charged for such activities - appeal allowed. Demand of about ₹ 31 lakhs which stand confirmed against the appellant - principles of natural justice - Held that: - after the issue of such corrigendum an opportunity stands extended to the appellant to file their further reply. One more personal hearing was also been extended on 11.9.2012 in which the appellant was given full opportunity to rebut the charges - the principles of natural justice stand fully complied with and the technical objections raised by the appellant are rejected. Demand of service tax - commercial training service - real estate agent service - management, maintenance or repair service - Held that: - the appellant does not seriously contest on merit the demand - demand upheld. Demand of service tax - Internet telecommunication service - Held that: - there is nothing on record from which it can be inferred that the service relating to the audio conferencing was availed through internet. The only document available on record is copy of the invoice dated 7.6.2010 of M/s Verizon Conferencing, Hong Kong. From this it cannot be inferred that the service was rendered through internet - the service cannot be categorised under this head - demand set aside. Penalty set aside. Appeal allowed in part.
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