2013 (7) TMI 820

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....priate rate under Section 75 of the Finance Act, 1994 (the Act); directed recovery of interest on the reversed quantum of cenvat credit; confirmed recovery of cenvat credit of Rs.25,53,340/-; imposed penalty equivalent to the levy of service tax assessed, under Section 78 of the Act; imposed penalty equivalent to the amount of cenvat credit directed to be recovered; and imposed the stipulated penalty under Section 77 of the Act. The adjudication order also ordered appropriation of Rs. 18,65,476/-deposited by the assessee towards the quantum of cenvat credit reversed i.e. towards assessed liability of Rs.25,53,340/-. 2. The assessed service tax liability of Rs.11,54,25,700/- is assumed on the assumption that certain services provided by t....

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....the provisions of the Act in respect of the several taxable services such as Business Auxiliary Service, Business Support Service, Management or Business Consultant Service and Management, Maintenance and Repair Service. That the disputed service tax liability arises out of activities of the assessee constituting Business Auxiliary Services, taxable service is admitted. The petitioner's claim for immunity to liability to service tax is however predicated upon the provisions of Rule 3(1 )(iii) of the 2005 Rules. 5. The adjudicating authority concluded that the assessee was engaged in business promotion of the foreign principal in India and that therefore it cannot be considered as providing services which are consumed outside India, parti....