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2018 (7) TMI 20 - AT - Service TaxManagement Consultancy Service - certain activities carried out by the appellant for customers situated abroad - Held that:- The requirement of Rule 3(3) of the Export of Service Goods is that the payment for the service is to be received in convertible currency. On the basis of the copies of F.I.R.C.s produced, the activity appears to be in the nature of export services - Before extending the benefit of export of services and setting aside the service tax demand in this regard, we direct the Adjudicating Authority to verify the F.I.R.C.s. - matter on remand. Demand of Service Tax - Consideration received from foreign clients in Rupees - benefit of N/N. 25/2006-ST dated 13/07/2006 - Held that:- The scope of work evidently indicates that the service to be rendered by the appellant are in the nature of filing of tax returns, and other representational services before various tax authorities. Such activities enjoy the benefit of exemption from payment of service tax under the N/N. 25/2006-ST dated 13/07/2006 - the appellant is entitled to the benefit the above exemption Notification. Appeal allowed in part and part matter on remand.
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