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2019 (10) TMI 327 - AT - Service TaxRefund of service tax - rejection of refund on the ground that the services provided by the appellants do not qualify as export of services - whether the services rendered by the appellant to AMSI France will qualify as Export of Services in terms of Export of Service Rules, 2005 as amended from time to time? - Rule 3 of Export of Service Rules, 2005 - Difference of opinion. HELD THAT:- There are contrary views expressed by the coordinate benches of tribunal, judicial propriety demands that matter should be referred to Hon’ble President for constituting a larger Bench to resolve the issues. The matter referred to Hon’ble President to constitute a larger bench to determine the extant and scope of phrase “such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India” used in Rule 3(3)(i) of Export of Services Rules, 2005 upto 18.04.2006, extant and scope of phrase “such service is delivered outside India and used outside India” used in Rule 3(2)(a) of Export of Services Rules, 2005 from 19.04.2006 to 28.02.2007, extant and scope of phrase “services provided from India and used outside India” used in Rule 3(2)(a) of Export of Services Rules, 2005 from 01.03.2007 onwards and also Whether the services rendered to foreign entity located outside India for development of its business in India will qualify as Export of Service in terms of the above phrases used in the Export of Services Rules, 2005 from time to time and the decision of Apex Court in case of GVK INDUSTRIES LTD. & ANOTHER VERSUS THE INCOME TAX OFFICER & ANOTHER [2015 (2) TMI 730 - SUPREME COURT]?
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