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2014 (5) TMI 1070 - AT - Service TaxServices rendered in Nepal - Export of services - Non receipt of foreign exchange - period from 1-4-2004 to 31-3-2009 - “Maintenance and Repair Services” and “Installation and Commissioning Services” provided - Held that:- Prima facie, even if the service provider is in India and exporting the services to Nepal, but not receiving the value of service in convertible foreign exchange, would still be eligible to the benefit under the Export of Services Rules, 2005. The issue of limitation raised by the applicant is a mixed question of facts and law and to arrive at the conclusion that the demand is barred by limitation, necessary evidences adduced before the authorities have to be scrutinized, which would be done at the time of disposal of the appeal. - 25% of demand ordered to be deposited - Partial Stay granted.
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