2018 (5) TMI 1128

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....low the early hearing application for hearing stay and Registry is directed to connect this appeal along with Appeal No.ST/25119/2013 of the same appellant, which is listed for final hearing on 19.04.2018. ST/Stay/25092/2013 in ST/25118/2013-DB: DOH/DOD: 19.04.2018 Today, appeal No.ST/25118/2013 was listed for disposal of stay petition but in the connected appeal ST/25119/2013, this Tribunal vide Stay Order dated 30.5.2014 has already granted complete waiver of pre-deposit. By following the earlier stay order dated 30.5.2014 in appellant‟s own case on the identical issue, we grant stay in this appeal also. ST/25118/2013-DB & ST/25119/2013 - DOH/DOD: 19.04.2018 Since the issue involved in both these appeals lies in a narrow compass....

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.... to impose penalties under Section 76 and 77 of the Act. After following the due processes, the adjudicating authority confirmed the demand and the penalties. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who also rejected the appeal of the appellant and upheld the order of the adjudicating authority and hence, the present appeal. 4. Heard both the parties and perused the records. 5. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to the binding judicial precedent. He further submitted that the impugned order has been passed without considering the scheme of the Act and the intention and has been passed merely on assumptio....

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....are rendered in India and therefore, it is not an Export of Service and the appellants are liable to pay service tax on the services rendered by them. 7. After considering the submissions of both the parties and perusal of the materials on record, we find that the appellants are providing the service of getting order from India for exporting of goods by the foreign principal and they are getting commission in convertible foreign exchange. Further, we find that for a service to fall under the category of „Export of Service‟, following conditions prescribed under Rule 3(2) of Export of Service Rules, 2005 are to be satisfied. (a) Such services provided from India and used outside India; and (b) Payment of such service provided ....