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2018 (6) TMI 1002 - AT - Service TaxRefund of Service Tax paid - since services were exported, appellant were not required to pay service tax and hence filed refund claim of service tax - refund rejected on the ground that there is no export of service - Held that:- As per the provision for export of service under Rule 3(2)(a) of export of service Rule 2005, the only requirement to qualify services as export of service was the payment of such service is received by the service provider in convertible foreign exchange. Though the report/information on various aspect was prepared in India but the same was provided to GSKTS, Ireland and same was used by GSKTS in Ireland, therefore merely because the information/report were prepared in India it cannot be said that service has not been exported - It has been held in the case of M/S MOUNT KELLETT MANAGEMENT (I) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2015 (8) TMI 685 - CESTAT MUMBAI], that even though the service was performed in India but service recipient is located outside India and convertible foreign exchange was received towards such service, service shall be considered as export of service. Since lower authority have not verified documents properly i.e. debit note and entry of the debit note in the books of accounts, payment received against such debit note. If these informations are recorded in the books of accounts, which have been audited then only on basis of that debit note issued refund cannot be disputed - matter remanded to the adjudicating authority to verify all the facts and thereafter to pass a fresh order - appeal allowed by way of remand.
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