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2014 (1) TMI 1045 - CESTAT MUMBAISteamer Agents Service - Consideration received in convertible foreign exchange - Liability as per Notification No. 21/2003, dated 20-11-2003 and Circular No. 56/5/2003-S.T., dated 25-4-2003 - Held that:- Appellant has rendered the service to a recipient situated abroad and the consideration for the services rendered has been received in convertible foreign exchange. Notification No. 6/99-S.T., dated 9-4-1999 as also Notification No. 21/2003-S.T., dated 20-11-2003 which are identically worded provided exemption from Service Tax in respect of services provided to any person in respect of which payment is received in India in convertible foreign exchange. The above Circular No. 56/5/2003-S.T., dated 25-4-2003 also clarifies that Service Tax is not payable in respect of export of services even after withdrawal of the Notification No. 6/1999, dated 9-4-1999 - From clarification issued by the Board it is evident that there was no intention to levy any Service Tax on export of services - Clarification issued by the CBEC is retrospective in effect and the benefit of exemption would be available even after the withdrawal of Notification No. 6/99-S.T. and its subsequent reinstatement vide Notification No. 21/2003-S.T - Decided in favour of assessee.
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