9911796707
TMI Blog2012 (6) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... NO.969/2011 Per: P G Chacko: This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs.9,22,102/- and penalties. The appellant, during the material period, canvassed purchase orders for a Singapore-based company and transmitted the same abroad and, for this service, they received what is called "overriding commission" from the foreign company. No Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice was received in convertible foreign exchange. On this basis, the appellant claims the benefit of Rule 3(1)(iii) of the Export of Services Rules, 2005 coupled with the Board's Circular No.111/5/2009-ST dated 24.2.2009. Learned counsel for the appellant has also claimed support from certain decisions viz., ABS India Ltd. Vs. CST, Bangalore -2009 (13) STR 65 (Tri.-Bang.), etc. 4. Learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service should be held to have been received in India. However, there is no categorical finding as to whether the service rendered by the appellant was received by the foreign company or not. Moreover, even in the impugned order, there is a categorical finding to the effect that the consideration for the service was received by the appellant in convertible foreign exchange. Prima facie, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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