Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 65 - AT - Service TaxRefund claim - Rule 3 of Export of Services Rules, 2005 - an identical issue for the earlier period in the assessee's own case in Final Order No.770/07 dated 13.12.2007 and Final Order No.ST/105 of 2009 dated 5.3.2009 (2009 -TMI - 33500 - CESTAT NEW DELHI), the Bench has given the relief to the assessee holding that the appellant has exported the services despite receiving the amount in Indian rupees - Thus, the lower authorities findings that they are rendering the services are not export of services seems to be incorrect - Set aside the impugned order and allow the appeal in favour of assessee.
|