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2013 (12) TMI 499 - HC - Service TaxDemand of service tax - Service rendered outside India - Notification No.14/2004-ST dated 10.9.2004 - Held that:- Foreign Trade Policy 2004-09, on the services rendered outside, the service tax payable thereon, has to be exempted or remitted and considering the fact that the payment, however, will have an adjustable effect through MODVAT Credit, the entire exercise is neutral - Even though the relevance or otherwise of the Notification relied on by the assessee, and the Foreign Trade Policy is a matter for consideration in the appeal filed before the Tribunal, considering the prima facie plea of the assessee that the entire exercise ultimately, would be only revenue neutral and considering the balance of convenience made out by the assessee - Order of Tribunal set aside - stay granted - tribunal directed to decide the issue on merit.
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