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<h1>Court Allows Delay; Respondent Given 6 Weeks for Counter Affidavit; Cases Merged for Joint Review.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BANGALORE Versus IBM INDIA PRIVATE LTD.</h3> The Supreme Court of India condoned the delay and issued a notice, directing the primary respondent to submit a Counter Affidavit within six weeks. The ... Export of Service or not - Business Auxiliary Service - consideration of the marketing / sales promotion services provided in India - payment of commission to the assessee in freely convertible foreign currency - As decided by CESTAT [2019 (1) TMI 975 - CESTAT BANGALORE] assessee is not liable to pay service tax as the service rendered by them fall under the definition of export of service. HELD THAT:- Issue notice. Mr. Pawan Shree Agrawal, learned counsel accepts notice on behalf of respondent No. 1. Counter Affidavit, if any, be filed within six weeks. Tag with [2015 (10) TMI 2860 - SC ORDER] The Supreme Court of India condoned delay, issued notice, and directed respondent No. 1 to file a Counter Affidavit within six weeks. The case was tagged with C.A. No. 6556 of 2015. HON'BLE MR. JUSTICE NAVIN SINHA AND HON'BLE MR. JUSTICE KRISHNA MURARI presided over the case. Key legal representatives included Mr. Sanjay Jain for the Petitioner and Mr. Pawan Shree Agrawal for the Respondent.