Per Mr. Ajayan T.V.

TVS Motor Company Ltd, the appellant herein, has assailed the impugned Order-in-Appeal No. 229/2015 (CXA-I) dated 28.10.2015 (impugned order) whereby the appellate authority has rejected the appeal preferred by the appellant challenging the Order in Original No.11/2013(ST) dated 29.07.2013 (OIO) passed by the Adjudicating Authority confirming a service tax demand of Rs.41,97,987/- along with applicable interest thereon.

2. The relevant facts, as emanating from the appeal records, are that the appellant is a manufacturer of motor cycles mopeds etc and is also registered as a service provider for providing various services, such as Consulting Engineer, Market Research Agency, Management Consultant, Architect and Online Information & Database Access and Retrieval. During 2002-03 and 2003-04, from November 2002 to November 2003, the appellant remitted service tax for technical consultancy services provided to the appellant by foreign service providers in India as well as for the service provided to the appellant by such foreign service providers outside India. The amount of tax remitted for the services provided outside India during the said period amounts to Rs.41,19