2018 (6) TMI 589

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....mes- (i) free service as well as (ii) paid service extended to paid members. The Department, during verification observed that certain amount was received by the appellant from overseas customers, in foreign currency. The appellant paid the Service Tax on such receipts upto the year 2006-07 but did not discharge the Service Tax liability for the period 2007-08 to 2009-10. The Department took the view that the amounts received as above will be liable to payment of Service Tax under the category of "Business Auxiliary Service", in as much as the activities undertaken by the appellant did not satisfy all the conditions to consider the same as export of services. For failure to satisfy the conditions prescribed in the Export of Service Rules 20....

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.... by the Jurisdictional Office. He brought to our notice that the actual receipt of payment in foreign exchange may also need to be verified as also total amount received in foreign exchange. 6. After hearing both sides and perusal of record we note that the dispute is limited to the payments received by the appellant in foreign currency from the customers abroad. 7. We have perused the decision of the Larger Bench in the case of Paul Merchants (Supra). We further note that the said case has been discussed by the Tribunal in the case of Alpine Modular Interiors P. Ltd. V/s Commissioner of Service Tax, New Delhi 2014 (36) STR 454 (Tri. Del.) in which the Tribunal observed as under:- 8. The invitation by Revenue to ignore the law decl....