2018 (7) TMI 20

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anagement Consultancy Service and is liable to pay service tax under that category. For the period 1/04/2010 to 31/03/2011, demand for service tax totally amounting to Rs. 3,26,35,901 was raised by the Show Cause Notice dated 18/10/2011. The Ld. Commissioner finalized the adjudication of the matter in which the entire demand of service tax was upheld. Further it was ordered to pay the service tax with interest and penalties under various Section of Finance Act, 1994 the said order is under challenge before us. 2. In this connection, we have heard Ms. Kannu Priya Bhargwa, Ld. Advocate for the appellant as well as Sh. R K Majhi, Ld. DR representing Revenue. 3. The Ld. Advocate submitted that out of the total service tax demand of Rs. 3,26,3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be rendered by the appellant in that connection. She submits that all these activities will be eligible to the benefit of exemption Notification No 25/2016 dated 13/7/2006 which grants exemption to representational services by Chartered Accountant and others. 5. The Ld. DR justified the impugned order. The pointed out that the Adjudicating Authority has recorded the finding in para 10 that the copies of F.I.R.C.s or any other documents to establish that the payment for such services were received in convertible currency was not submitted before him. He also submits that the copies of the F.I.R.C.s may be directed to be produced before the Adjudicating Authority for verification before extending the benefit of export of services. 6. We h....