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2011 (1) TMI 844 - AT - Service TaxExport of services - It is the claim of the learned counsel that the entire amount which has been received as commission is in convertible foreign exchange - the issue needs to be appreciated on the factual matrix, as to whether the appellant has received the amount of commission from M/s. UAE Exchange Centre, LLC, Abu Dhabi and M/s. UAE and Money Gram Payment System Inc. USA - Since the evidence of the amount so received in foreign exchange was not produced before the Adjudicating Authority, the Adjudicating Authority came to a conclusion that this service is not export of services - Appeal is allowed by way of remand
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