2010 (5) TMI 88

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....MEMBER (TECHNICAL) Per: Mr.B.S.V. Murthy: The appellant is a proprietary firm engaged in export of various goods on commission basis and the activity of the appellant falls under the category of Business Auxiliary Service, and the business auxiliary service was brought into Service Tax net w.e.f. 1.7.2003. During the period from 1.7.03 to 31.3.05, the service tax payable was Rs.33,072/-. The res....

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....ur in Final Order No.770 of 2008-SM(BR), dt.13.12.07 as reported in (2008) 17 STT 398 (NEW DELHI-CESTAT) to support his contention that payment received by them through Indian exporting manufacturer who had in turn received consideration for goods exported in foreign currency has to be treated as receipt in foreign currency only. Further, he also submits that the condition of receipt in convertibl....