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2018 (1) TMI 170 - AT - Service TaxBanking and other Financial Services - profits earned on Foreign Exchange remuneration - whether the profit earned by the appellant on Foreign Exchange remuneration is a taxable service or not? - Held that: - The taxability of the same stands considered by the adjudicating authority in the adjudication, relatable to the refund claim filed by the appellant and the same stands upheld by the adjudicating authority and having not been appealed against holds the field - It may not be out of place once again to mention that the provision of Rule 6 (3) of STR, 1994, do not relate to dispute on the taxability and simplicitor allow the credit of the service tax already paid in respect of the services which are subsequently not provided by an assessee. The assessee s refund claim filed under Section 11 B of Central Excise Act, 1944, having been rejected and not challenged the appellant s claim of suo motto credit involved in the present appeal cannot be accepted - appeal dismissed.
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