2014 (3) TMI 736

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....e category of 'Security Agency' service. The appellant paid service tax in respect of the services provided in India for Indian clients. However, in respect of the services provided to the clients located abroad where the payment was received in convertible foreign exchange they did not pay service tax as this service amounted to 'export of service'. Since the assessee has not paid service tax during the period 2005-06 to 2009-10, proceedings were initiated and as a result of proceedings, an amount of Rs. 61,41,382/- has been demanded as service tax for the services rendered to foreign clients under the provisions of Section 73(1) of the Finance Act, 1994, with interest. Penalties under Sections 76, 77 & 78 of the Finance Act, 1994 have als....

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....bsence of any evidence to show that final report has been sent to the foreign client abroad and has not been delivered in India, the services have been performed in India and delivered in India and therefore, the services cease to be 'export of service'. 4. After considering the submissions made by both sides, we find that the issue falls in a narrow compass and it can be finally decided. Accordingly, requirement of pre-deposit of the dues is waived and the matter is taken up for final hearing. 5. After going through the adjudicating order and the show-cause notice and considering the submissions made by both sides, we find that there is absolutely no evidence to show as to where exactly the report has been delivered or by what mode i....