TMI Blog2007 (12) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the consideration for export of services should be received in convertible foreign exchange, for claiming the exemption u/r 4 - appellants were not liable to pay service tax as there was no restriction during the relevant time - S/193/2007 - 1468/2007 - Dated:- 7-12-2007 - Shri P.G. Chacko, Member (J) [Order].-1. After examining the records and hearing both sides, I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termined or get altered solely on the fact that the person to whom the courier is sent is in India or outside India. It has been held that it is the nature of the service and not the means of delivery of service that determines whether export of taxable service has taken place or not. This decision is under challenge in the present appeal. 3. It was on 15-3-2005 that the Export of Services Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther purpose outside India; and (b) Payment for such service provided is received by the service provider in convertible foreign exchange." The above amendment had no retrospective effect. 4. Admittedly, in the present case, service tax was demanded on the amount received by the assessee as consideration for international courier service which necessarily involved export of service. A par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was performed in India and the rest outside. This view was taken by this Tribunal in the case of M/s. TNT India Pvt. Ltd. v Commissioner of Service Tax, Bangalore [2007 (7) S.T.R. 142 = 2007-TIOL-1038-CESTAT-BANG.] also. 6. In the result, the impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
