2012 (6) TMI 455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Ganesh Haavanur, SDR STAY ORDER NO.969/2011 Per: P G Chacko: This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs.9,22,102/- and penalties. The appellant, during the material period, canvassed purchase orders for a Singapore-based company and transmitted the same abroad and, for this service, they received what is called "overriding commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no office in India and consideration for the service was received in convertible foreign exchange. On this basis, the appellant claims the benefit of Rule 3(1)(iii) of the Export of Services Rules, 2005 coupled with the Board's Circular No.111/5/2009-ST dated 24.2.2009. Learned counsel for the appellant has also claimed support from certain decisions viz., ABS India Ltd. Vs. CST, Bangalore -2009 (....