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2014 (11) TMI 970 - HC - Service TaxMaintainability of appeal - refund claim or levy of service tax - Export of services - marketing of foreign Principal’s products in India - Rule 3(1)(iii) of the Export of Service Rules, 2005 - Held that:- The precise issue, which had arisen was whether the assessee was engaged in export of services and, therefore, whether service tax was payable. Reliance was placed by the respondent-assessee on the Rules to make the claim for refund. Prayer for consequential refund could only be granted in case the service rendered was an “export” and, therefore, no service tax was payable and leviable on the said service in terms of the Rules and the circulars/notifications. In these circumstances, we do not think that the appeal is maintainable before the High Court and the same is accordingly directed to be returned. The appellant, if aggrieved and wants, can take appropriate steps as per law. - Decided against Revenue.
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