2015 (1) TMI 547

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....pellant : Mr B B Mohite, Adv. For the Respondent : Mr D Nagvenkar, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition arise from Order-in-Appeal No. NGP/EXCUS/000/APP/042/13-14 dated 05/03/2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nagpur. 2. Vide the impugned order, the learned lower appellate authority has uphel....

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.... of the goods supplied to the customers in India. During the period from 18/05/2006 to 31/03/2007 they received a total of commission amounting to Rs. 1,27,72,345/-. The department was of the view that the service rendered by the appellant is taxable in India. Accordingly, a show cause notice dated 18/02/2011 was issued demanding service tax amounting to Rs. 15,63,336/- along with interest and pro....

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....13 (29) STR 257 wherein also a similar question arose and it was held that the transaction amounted to exports. He also relies on a series of decisions by this Tribunal, namely, Vodafone Essar Cellular Ltd. vs. Commissioner of Central Excise 2013 (31) STR 738, Kothari Infotech Ltd. vs. Commissioner of Central Excise 2013 (31) STR 170; Commissiner of Central Excise vs. WienerBerger Brick Industries....

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.... reiterates the findings of the lower appellate authority and relies on the Circular No. 141/10/2011-TRU dated 13/05/2011 wherein the CBEC has apparently clarified that when services are rendered in India they cannot be construed as exports. However, he fairly submits that in Paul Merchants case as also in several other cases cited by the learned counsel for the appellant, the decisions are agains....