2013 (12) TMI 1327

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.... G. Raghuram : The substantive appeal is preferred against the adjudication order dated 9.10.2012 assessing service tax of Rs.1,67,47,188/- and other stipulated penalties, classifying the services provided by the petitioner as business auxiliary service. 2. On the admitted factual scenario, the petitioner represents various foreign companies in India, which do not have any business or other ....

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....x, relying on provisions of Rule 3(i)(iii) of Export of Service Rules 2005. The adjudicating authority rejected the claim for exemption under the 2005 Rules. 3. In view of the decision of the full Bench of this Tribunal in Paul Merchant Vs. CCE, Chandigarh 2012-TIOL-1877-CESTAT-Del., the services provided by the petitioner are covered and exempted from liability to service tax under Rule 3(i)(i....