9911796707
TMI Blog2017 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER The appellants are aggrieved by order dated 21.11.2012 of Commissioner of Central Excise, Chennai-III. Appellants are engaged in providing services under the category of Business Auxiliary Service. They entered into an agreement with M/s. Decathlon SA, France mainly with reference to selecting vendors supplying goods in India; placing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... client and as such should be considered as Export of Services was not accepted. The original authority confirmed the service tax liability of Rs. 9,28,46,229/- on the appellants for the period Oct.' 06 to 18.08.2011. Penalties were imposed on the appellants under section 77 and 78 of the Finance Act, 1994. 2. The learned counsel for the appellant submitted that the services rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the nature of services rendered by the appellants and the admitted fact of receipt of considerations in convertible foreign exchange, we are of the view that the services rendered by the appellants clearly fall under the category of Export of Services. It is also clear from the clarificatory Circular issued by the Board vide 111/05/2009-ST, dated 24.02.2009. In the present case, the service bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Service Tax, New Delhi reported in 2014 (36) S.T.R.766 (Tri. -Del.); (ii) Gap International Sourcing (India) Pvt. Ltd. Vs Commissioner of Service Tax, Delhi reported in 2015 (37) S.T.R.757 (Tri.-Del.); and (iii) Paul Merchants Ltd. Vs Commissioner of Central Excise, Chandigarhreported in 2013 (29) S.T.R.257 (Tri. -Del.) and various other cases. The ratio and finding in these decisions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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