2013 (5) TMI 479

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....oner (AR), for the Respondent. ORDER This application seeks waiver and stay in respect of Service tax of Rs. 1,44,87,895/- demanded for the period from 9-7-2004 to 31-12-2007 as also in respect of the penalties imposed on the appellant. After hearing both sides, we note that the impugned demand is under the head 'Business Auxiliary Service' (BAS) which was found to have been rendered by the ....

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.... the benefit of the aforesaid notification prior to 15-3-2005 and the benefit of Rule 3 ibid for the subsequent period. Per contra, the learned Commissioner (AR) submits that the appellant did not adduce evidence of realization of the commission in foreign exchange from the service recipient and, therefore, the decision of the adjudicating authority to deny the benefit of exemption for them cannot....

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....uring the relevant period. Reverting to the case on merits, the learned counsel has also referred to a Chartered Accountant's certificate dated 22-2-2010 which certifies that the appellant realised commission from the foreign company in convertible foreign exchange. However, it is conceded that this certificate was not produced before the adjudicating authority. 3. After considering the submiss....