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2009 (5) TMI 238 - CESTAT, BANGALOREExemptions claimed as services exported - The appellants recommended the products of certain parties abroad to various buyers in India. The foreign supplier paid commission to the appellant on account of the sale of their product to the buyer recommended by the appellant. The entire amount was received in foreign exchange – appellant stated that in respect of the amount received from the foreign party, the same was exempted from payment of Service Tax vide Notification No. 21/2002-S.T., dated 20-11-2003 up to 3-3-2005. Even the period after rescinding of the Notification would be covered by the fact that the services were exported and would not be liable for payment of Service Tax. However, this point has not been taken up by the Commissioner (A), as the appellant did not produce the evidence before him - As regards the confirmation of Service Tax under the category of ‘Business Auxiliary Services’, it was urged that major part of the Service Tax is time barred but there is no finding in the impugned order with regard to the submissions on ground of limitation. – further there is no finding in impugned order that evidence on intent to evade tax absent In these circumstances, we have no other option but to remand the matter to the Original Authority for deciding the issue de novo
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