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2017 (7) TMI 643 - AT - Service TaxWhether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included the same in the export turnover for the purpose of refund under Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(N.T.) dated 14-3-2006? Held that: - the basis of not inclusion of service value of service provided by the branch offices is that the same was not provided from India, if that is so, then the same is not includible in the total turnover for the reason that only turnover which is pertains to the activity carried out by the respondent from India will only be taken as total turnover - The Revenue cannot apply two yardstick that for the purpose of export turnover by the respondent from India and for the purpose of total turnover, the services deemed to be provide by the respondent therefore it is not permissible. Once the revenue itself has admitted that the service provided from the branch office of overseas is not includible in the export turnover, the same principle has to be applied with regard to total turnover - the value of services provided by the branch offices cannot be added in the total turnover - appeal allowed - decided in favor of assessee.
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