2014 (8) TMI 890

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..... PER : G Raghuram The assessee has preferred this appeal against the order dated 13.1.2014 of the Commissioner (Appeals), Service Tax, New Delhi. The Commissioner (Appeals) partly allowed the assessees appeal and granted relief to the extent of exports made by the assessee from March 2010 onwards and further ordered that penalty imposed under Section 78 of the Finance Act, 1994 should be scaled d .....

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..... ional talk tours/meetings/conferences for dermatologists, retailers and hospitals to educate them about the efficacy of pharmaceutical products of M/s Leo Pharma; collected data regarding products; developed action plans/marketing strategies/communication strategies to enable competitive positioning of M/s Leo Pharma products in the territory; structured business plans and distributed gifts/promot .....

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..... authority held that the assessee is entitled to exempt from the tax for the services provided after 27.2.2010 and directed re-computation of the demand and penalty under Section 78 accodinlgy. 5. We notice that this very issue stands concluded against the Revenue and in favour of assessee/appellant by the judgment of the Larger Bench of this Tribunal in Paul Merchants Ltd. vs. C.C.E. , Chandigarh .....

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