2017 (5) TMI 1393

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....te for the appellant. Shri Pawan Kumar Singh, (Supdt.) A.R. for the Department. Per: Mr. Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.76-ST/GZB/2011-12 dated 30.05.2011 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Ghaziabad. 2. The brief facts of the case are that the appellants were marketing the goods of its foreign clients in Indi....

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....e under Business Auxiliary Services and the same was chargeable to Service Tax. Therefore, the appellants were called upon through the said show cause notice to classify as to why Service Tax of Rs. 11,04,729/- should not be recovered from them for the financial year 2008-09 under Section 73 of the Finance Act, 1994. On contest, the said show cause notice was adjudicated through Order-in-Original ....

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....s not liable to Service Tax under Business Auxiliary service as they were providing service to foreign clients and his activity amounted to export of service. He has further submitted that they had submitted entire documentary evidence before learned Commissioner (Appeals) establishing realization of convertible of foreign exchange which is once again submitted as Annexure-9 to the present appeal ....