2013 (12) TMI 622

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..... e, Adv. For the Respondent : S G Dewalwar, Addl Commissioner (AR) PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 15,32,682/-, interest and penalty. The demand is in respect of the activity undertaken by the applicant i.e. marketing and sale promotion of the firm outside India i.e in Singapore. The adjudicating authority held .....

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..... g in India of goods of a foreign seller and all the activities are undertaken in India and receives commission for his services from foreign seller inconvertible foreign exchange. Such services are to be treated as export of service as the benefits of these services accrue outside India. The contention is that in view of this the demand is not sustainable. 5. Revenue relied upon the finding of th .....

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