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2009 (6) TMI 447 - AT - Service TaxRebate of Service tax-Export of services-Notification No. 12/2005 dated 19.04.2005- The appellant is a wholly owned subsidiary of M/s. Dell International Inc.-USA. They are a 100 per cent EOU with Software Technology Parks of India (STPI). They provide business process outsourcing services like call centre, IT support and back office data processing. These services are provided exclusively to Dell Group Companies and their customers outside India and all the services are exported out of India. The service fee for providing the services is the entire cost of the appellants with a marking of 10 per cent. The appellant exports 100 per cent of his services and the payment for these services exported is received in convertible foreign exchange. The input services were used for providing output services. In this case the appellant filed two rebate claims under Notification No. 12/2005-ST issued under Export of Service Rules, 2005 for the refund of the service tax paid on the input services for the period from 3/2005 to 9/2005 and 10/2005 to 2/2006, but this rebate claim was rejected on the following three grounds-(1) non-filing of necessary declaration, (2) to be filed before Jurisdictional Central Excise Authorities (3) appellant had not paid any service tax on the services exported by them. Held that- once the taxable services is exported and various input services have been utilized for providing the output service the appellant could be entitled for the rebate which is equal to the service tax paid on the input services. Also held that the appellant fulfill the five condition of the said notification no. 12/2005, thus the appellants are entitled for the rebate in respect of all the rebate claims. The appeal is allowed.
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