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2011 (8) TMI 526 - AT - Service TaxForeign currency collected by the assessee from a foreign company as consideration for Advertising Agency service rendered - whether the service in question was actually exported from India - held that:- . It is pointed out that the Audit Report was based on the relevant bills /invoices and that the show-cause notice was based on the said report. In this scenario, according to the learned counsel, a reasonable opportunity is liable to be given to the assessee to plead and establish the fact that the service in question had been exported from India during the material period. We are of the view that, for the ends of justice, a reasonable opportunity for this purpose should be afforded to the appellant. - appeal allowed by way of remand. Notification no. 21/2003 - retrospective effect - held that: - Notification No.21/2003-ST was issued as an independent Notification granting the benefit of exemption from payment of Service Tax on taxable services for which consideration was received in convertible foreign exchange. It had nothing to do with the rescission of Notification No. 6/1999-ST ibid. No material has been placed on record to show that, during the interregnum between the rescission of Notification 6/1999-ST and the issue of Notification 21/2003-ST, the Central Government came out with any clarification disclosing a consistent policy in favour of providers of such taxable services. In the result, the above issue is held against the appellant.
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