2010 (5) TMI 89

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....nsing with the condition of pre-deposit of Rs.54,88,462/-, confirmed as service tax during the period October 2006 to March 2007 and the penalty of Rs.200/- per day imposed in terms of Section 76 of the Finance Act, 1994, we proceed to decide the appeal itself in as much as we find that an identical issue in respect of the same appellant stands decided by the earlier decision of this Bench. 2. ....

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....qualified for exemption in terms of Notification No.11/2007-ST dated 01.03.2007. 3. On the other hand it is the appellant's contention that an identical issue was the subject matter of earlier order of the Tribunal being Order No.A/2298/WZB/AHD/ 2009 dated 04.11.09 vide which the appeal filed by the Revenue against the order of Commissioner (Appeals), who had held in favour of the assessee, was....

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....ered to its client. Thus, delivery of report to its client is an essential part of the service report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of Rule 3(2) and accordingly the respondents are eligible for the exemption under Notification No.11/2007-ST dated 01.3.2007. We do not find any force in....