2012 (4) TMI 196

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..... he applicant that the applicant are entitled for the benefit of circular no. 56/5/2003-ST dated 25.4.2003 - As per the said circular, service provided by the applicant to M/s. Tata Johnson Controls Automotive Ltd. get merged in the service provided by M/s. Tata Johnson Controls Automotive Ltd. in their service exported outside India - Pre-deposit waived. - ST/753/2010 - S/116/2012/CSTB/C-I - Date .....

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..... t received in convertible foreign exchange and therefore, are liable to service tax and accordingly, show-cause notice were issued and demands were confirmed along with interest and various penalties under the Finance Act. 2. Heard both sides. It is contended on behalf of the applicant that the applicant are entitled for the benefit of circular no. 56/5/2003-ST dated 25.4.2003. Therefore they ar .....

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..... ecords deemed fit by them, to identify the secondary services with services that are being exported." 4. As per the said circular, service provided by the applicant to M/s. Tata Johnson Controls Automotive Ltd. get merged in the service provided by M/s. Tata Johnson Controls Automotive Ltd. in their service exported outside India. Therefore, we prima facie hold that the applicants are entitled f .....

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