TMI Blog2014 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Export of Service Rules, 2005 in respect of onsite services rendered by them abroad for the period from 27.02.2010 onwards - Held that:- onsite services rendered by the Appellants abroad would qualify for being termed as export of service. Therefore, the findings of the Tribunal on this point cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are filed for condonation of delay in filing these Appeals. For the reasons stated in the affidavits in support of these Motions, the delay is condoned. The Notices of Motion are, accordingly, disposed of. 2. The Appeals are ADMITTED on the following substantial questions of law : (a) Whether in the facts and circumstances of the case, the CESTAT was correct in holding that the Assessees sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for such service is received by the service provider in convertible foreign exchange, then, the refund claims could not have been rejected. 4. Reliance placed by Mr.Kantharia on the explanation is misplaced because that explanation only explains as to what could be meant by the term India for the purpose of the Rule. Beyond that we do not find that there was anything on record which would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b). Therefore, clause (b) reads payment for such service is received by the service provider in convertible foreign exchange . 4. The Tribunal has concluded in this case that the onsite services rendered by the Appellants abroad would qualify for being termed as export of service. Therefore, the findings of the Tribunal on this point cannot be termed as perverse or vitiated by any error of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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