2018 (7) TMI 1372

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..... t:- The invoice recipient is located outside India and all the services provided by the respondent had been given in Convertible Foreign Exchange. Moreover, the services of the respondent were advisory nature to their Foreign Service Recipient. In that circumstances, the activity of the appellant is covered by Export of Service in terms of CBEC Circular dated 24.02.2009 - appeal dismissed - decide .....

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..... tain Consultancy Services during the period from September, 2008 to September, 2009. Therefore, the same is liable to be taxed under the Management Consultancy Services. The matter was adjudicated demands and penalties were confirmed by the original adjudicating authority. Aggrieved by the said order, respondent preferred appeal before the learned Commissioner (Appeals). The learned Commissioner ( .....

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