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TMI Blog2013 (7) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... vind Dixit, DR Per: G Raghuram: The application for stay is in the context of an adjudication order dated 15th March, 2012, passed by the Commissioner of Service Tax, Delhi, confirming the demand of service tax, interest and penalty. The Petitioner/appellant is a provider of 'Support Services of Business or Commerce' and 'Manpower Recruitment or Supply Agency Services' as defined under Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, services were used in India as all the activities were performed in India and all the prospective clients are located in India. Since the identification of prospective customers is to be made in India only, the services have been used and consumed in India. 3. On the above analysis the adjudication concluded that the petitioner is disentitled for the benefit of exemption from liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export of Service Rules, 2005, and hence, no tax is liable ruled this Tribunal. The ratio of the Larger Bench in Paul Merchants Ltd. is applicable to the facts in the present case, as the services were provided by the petitioner to the overseas company M/s. GECAS, Ireland. From the facts and circumstances of the present case, it prima facie appears that it is not the case of the Revenue that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l vide final order dated 12.3.2013 in Vodafone Essar Cellular Ltd. vs. CCE, Pune-III, reported in, reiterates the same principle and had followed the decision in Paul Merchants (supra). 5. On the aforesaid analysis, the appellant is seen to have a strong prima facie case, the services provided falls within provisions of Export of Service Rules, 2005, and are exempt from service tax. We are therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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