2016 (3) TMI 576

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....vices. 2. The facts of the case are that the applicant is engaged in business providing services in the capacity of a firm of Chartered Accountants. On the basis of scrutinising of the agreements entered between the applicant and the service recipients and after analysing some of the sample agreements, it was alleged that the applicant is engaged in the activity of Management Consultancy Service, therefore, applicant is liable to pay service tax thereon under the category of Management Consultancy Service. In these set of facts, a show cause notice was issued to the applicant to demand service tax on the services provided by them during the impugned period and consequently after adjudication the demand was confirmed alongwith interest an....

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....td. vs. CCE, Bangalore reported in 2010 (20) S.T.R. 77 (Tri. - Bang.), therefore, they are not liable to pay service tax. With regard to the demand of Rs. 11,85,442/-, they submits that although the services have been provided to their foreign service recipient located outside India but the remuneration has not been received under in foreign convertible exchange but the said services have been provided by the applicant in the capacity of representational services for appearing on behalf of the service recipient before various Governmental Authorities as consultant, in India, the same are exempt by Notification No. 25/2006 dated 13/7/2006. In that circumstances, they are not required to pay service tax. To support his contention he relied on....