2014 (4) TMI 489

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....2 passed by the learned Commissioner, Service Tax, Delhi confirmed the service tax demand of Rs. 72,43,736/- apart from interest and penalties, for having provided Business Auxiliary Service to an overseas corporate entity  UB Office Systems Ltd., a resident entity of Hong Kong (hereinafter UBOS), during April 2005 to September 2009 and October 2009 to September 2010. Proceedings were initiated under two show cause notices dated 22/10/10 and 13/04/11 for the respective periods in issue. 3. The appellant (hereinafter referred to as AMIL) provided certain services to UBOS under an agreement dated 02/01/02. The scope of the services provided by AMIL are evaluation of market trends and identification of prospective customers in India fo....

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....ded to UBOS amounts to export of service within the ambit of Export of Service Rules, 2005, since from the nature of the services provided, these were utilized by the recipient outside India; that it received consideration in convertible foreign exchange; and is therefore, excluded from exigibility of the tax, under provisions of the 2005 Rules. 5. The above defence was negated by the Adjudicating Authority resulting in confirmation of the demand of tax, interest and penalty, as adverted to supra. 6. Larger Bench of this Tribunal in Paul Merchants Ltd. vs. CCE, Chandigarh reported in 2013 (29) S.T.R. 257 (Tri. - Del.) considered substantially analogous facts and the relevant statutory provisions and concluded that the transactions fal....